Schwarz, Jonathan
Permanent establishment profit attribution United Kingdom Courts examine the ”authorised OECD approach” Electrónico / Jonathan Schwarz .-- , 2019
Disponible únicamente en formato electrónico.
Resumen.
The author, in this article, considers the implications of the functionally separate enterprise concept under the Authorised OECD Approach to the attribution of profits to permanent establishments with reference to tax treaties as analysed in two UK tax cases, Irish Bank Resolution (2017) and Bloomberg Inc (2018).
ESTABLECIMIENTO PERMANENTE
ATRIBUCIÓN DE BENEFICIOS
REINO UNIDO
JURISPRUDENCIA
Bulletin for International Taxation 0007-4624v. 73, n. 6/7, June/July 2019
Permanent establishment profit attribution United Kingdom Courts examine the ”authorised OECD approach” Electrónico / Jonathan Schwarz .-- , 2019
Disponible únicamente en formato electrónico.
Resumen.
The author, in this article, considers the implications of the functionally separate enterprise concept under the Authorised OECD Approach to the attribution of profits to permanent establishments with reference to tax treaties as analysed in two UK tax cases, Irish Bank Resolution (2017) and Bloomberg Inc (2018).
ESTABLECIMIENTO PERMANENTE
ATRIBUCIÓN DE BENEFICIOS
REINO UNIDO
JURISPRUDENCIA
Bulletin for International Taxation 0007-4624v. 73, n. 6/7, June/July 2019