| 000 | 01374nab a2200277 c 4500 | ||
|---|---|---|---|
| 999 |
_c142023 _d142023 |
||
| 003 | ES-MaIEF | ||
| 005 | 20200310145353.0 | ||
| 007 | ta | ||
| 008 | 200310t2019 ne ||||oo|||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 041 | _aeng | ||
| 100 | 1 |
_967963 _aEngelen, Christian |
|
| 245 | 0 |
_aAsset allocation to bank permanent establishments _bthe German perspective _c Christian Engelen and Vassil Tcherveniachki |
|
| 260 | _c2019 | ||
| 500 | _aDisponible únicamente en formato electrónico. | ||
| 500 | _aResumen. | ||
| 520 | _aThere are special regulations covering the determination of profits and, thus, the taxation of bank permanent establishments in Germany. Mainly, these rules relate to the determination of the key entrepreneurial risk-taking function and, consequently, the allocation of assets. Given that the rules are largely pro-fiscal and not always in conformity with the arm's length principle, double taxation may result. | ||
| 650 | 4 |
_932280 _aBANCOS |
|
| 650 | 4 |
_aESTABLECIMIENTO PERMANENTE _942622 |
|
| 650 | 4 |
_aIMPUESTOS _943712 |
|
| 650 | 4 |
_aPRINCIPIO DE PLENA COMPETENCIA _957949 |
|
| 650 | 4 |
_aALEMANIA _925193 |
|
| 700 | 1 |
_967964 _aTcherveniachki, Vassil |
|
| 773 | 0 |
_9162238 _oITPJ/2019/5 _tInternational Transfer Pricing Journal _w(IEF)65014 _x 1385-3074 _g v. 26, n. 5, September / October 2019, p. 353-357 |
|
| 942 | _cRE | ||