International taxation of permanent establishments principles and policy
| Autor principal: | |
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| Formato: | Libro |
| Idioma: | Inglés |
| Publicado: |
Cambridge :
Cambridge University Press
2011
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| Colección: | Cambridge tax law series
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| Materias: | |
| Ver en Universidad de Navarra: | https://unika.unav.edu/discovery/fulldisplay?docid=alma991008608459708016&context=L&vid=34UNAV_INST:VU1&search_scope=34UNAV_TODO&tab=34UNAV_TODO&lang=es |
Tabla de Contenidos:
- Machine generated contents note: 1. Introduction; 2. International tax: policy and law; 3. Some shortcomings of the tax treaty system; 4. History of tax treaties and the permanent establishment concept; 5. The role of the OECD model and commentary; 6. Defining the personality of permanent establishments under Article 7 and the pre-2008 commentary and 2008 commentary; 7. Intra-bank interest under the pre-2008 commentary and 1984 report; 8. Intra-bank interest under the 2008 commentary and the 2008 report; 9. Business restructuring involving permanent establishments and the OECD transfer pricing methods; 10. New Article 7 of the OECD model and commentary; 11. Unitary taxation; 12. Conclusion.
