| 000 | 01497nab a2200253 c 4500 | ||
|---|---|---|---|
| 999 |
_c145508 _d145508 |
||
| 003 | ES-MaIEF | ||
| 005 | 20220307124019.0 | ||
| 007 | ta | ||
| 008 | 220307t2022 ne ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 100 | 1 |
_969614 _aMartin, Céline |
|
| 245 | 0 |
_aArm's length principle from a Swiss perspective _bprofit allocation to inbound and outbound permanent establishments _c Céline Martin, Vikram Chand & Natassia Burkhalter |
|
| 260 | _c2022 | ||
| 500 | _aResumen. | ||
| 520 | _aThe article discusses the application of the arm's length principle from a Swiss tax treaty and Swiss national law perspective as applicable to transactions among separate entities as well as to head office and permanent establishment (PE) relations. It provides an overview of the profit allocation rules applicable in domestic and international cases. Moreover, for illustration, two case studies are developed and analysed for cross-border relations with fixed place PEs (inbound and outbound cases) and an example is provided for the interaction between international and domestic profit allocation. | ||
| 650 | 4 |
_aESTABLECIMIENTO PERMANENTE _942622 |
|
| 650 | 4 |
_aIMPUESTOS _947460 |
|
| 650 | 4 |
_aPRINCIPIO DE PLENA COMPETENCIA _957949 |
|
| 650 | 4 |
_aSUIZA _948486 |
|
| 700 |
_961628 _aChand, Vikram |
||
| 700 | 1 |
_966990 _aBurkhalter Martínez, Natassia |
|
| 773 | 0 |
_9166775 _oOP 2141/2022/1 _tIntertax _w(IEF)55619 _x 0165-2826 _gv. 50, issue 1, January 2022, p. 66-81 |
|
| 942 | _cART | ||