Permanent establishment profit attribution United Kingdom Courts examine the ”authorised OECD approach” Jonathan Schwarz Electrónico
By: Schwarz, Jonathan
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Material type: 
ArticlePublisher: 2019Subject(s): ESTABLECIMIENTO PERMANENTE | ATRIBUCIÓN DE BENEFICIOS | REINO UNIDO | JURISPRUDENCIA
In:
Bulletin for International Taxation v. 73, n. 6/7, June/July 2019Summary: 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).
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | BIT/2019/6/7-8 (Browse shelf) | Available | BIT/2019/6/7-8 |
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).
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