| 000 | 01198nab a2200253 c 4500 | ||
|---|---|---|---|
| 999 |
_c143019 _d143019 |
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| 003 | ES-MaIEF | ||
| 005 | 20201016121928.0 | ||
| 007 | ta | ||
| 008 | 201015t2019 ne ||||oo|||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 041 | _aeng | ||
| 100 | 1 |
_aSchwarz, Jonathan _940445 |
|
| 245 | 0 |
_aPermanent establishment profit attribution _bUnited Kingdom Courts examine the ”authorised OECD approach” _c Jonathan Schwarz _hElectrónico |
|
| 260 | _c2019 | ||
| 500 | _aDisponible únicamente en formato electrónico. | ||
| 500 | _aResumen. | ||
| 520 | _aThe 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). | ||
| 650 | 4 |
_942622 _aESTABLECIMIENTO PERMANENTE |
|
| 650 | 4 |
_aATRIBUCIÓN DE BENEFICIOS _967875 |
|
| 650 | 4 |
_aREINO UNIDO _941141 |
|
| 650 | 4 |
_947599 _aJURISPRUDENCIA |
|
| 773 | 0 |
_9163405 _oBIT/2019/6/7 _tBulletin for International Taxation _w(IEF)65686 _x 0007-4624 _gv. 73, n. 6/7, June/July 2019 |
|
| 942 | _cRE | ||