Works matching DE "PERMANENT establishments (Taxation)"
Results: 32
Betriebsstätte/feste Einrichtung im Dienstleistungsbereich.
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- FinanzRundschau, 2023, v. 105, n. 21, p. 984, doi. 10.9785/fr-2023-1052107
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- Publication type:
- Article
Gewerbesteuerpflicht einer Immobilien-GmbH bzw. Betriebsstätte bei Einschaltung einer Dienstleistungsgesellschaft.
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- FinanzRundschau, 2022, v. 104, n. 19, p. 892, doi. 10.9785/fr-2022-1041909
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- Publication type:
- Article
Nochmals: Ein Schließfach als Entscheidungsfaktor über Besteuerungssubstrat? – Eine Analyse der Verfügungsmacht als Tatbestandsmerkmal der festen Einrichtung und Betriebsstätte im Abkommmensrecht.
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- FinanzRundschau, 2022, v. 104, n. 9, p. 202, doi. 10.9785/fr-2022-1040503
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- Publication type:
- Article
Nochmals: Ein Schließfach als Entscheidungsfaktor über Besteuerungssubstrat? – Eine Analyse der Verfügungsmacht als Tatbestandsmerkmal der festen Einrichtung und Betriebsstätte im Abkommensrecht.
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- FinanzRundschau, 2022, v. 104, n. 5, p. 202, doi. 10.9785/fr-2022-1040503
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- Article
Titelei.
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- FinanzRundschau, 2020, v. 102, n. 11, p. i, doi. 10.9785/fr-2020-frontmatter10211
- Publication type:
- Article
Grenzüberschreitende Besteuerung/Gewerbesteuer. Inländische Betriebsstätte bei Vermietung und Verpachtung inländischen Grundbesitzes.
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- FinanzRundschau, 2020, v. 102, n. 11, p. 522, doi. 10.9785/fr-2020-1021109
- Publication type:
- Article
Betriebsstätte durch Einschaltung einer Managementgesellschaft? — Anmerkungen zum Urteil des FG Berlin-Brandenburg v. 21.11.2019 – 9 K 11108/17, FR 2020, 522.
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- FinanzRundschau, 2020, v. 102, n. 11, p. 510, doi. 10.9785/fr-2020-1021106
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- Article
Ausgewählte Entwicklungen der Ertragsbesteuerung von Betriebsstätten.
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- FinanzRundschau, 2018, v. 100, n. 16, p. 717, doi. 10.9785/fr-2018-1001602
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- Publication type:
- Article
Taxation of Dividends from Foreign Corporations.
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- Journal of Tax Practice & Procedure, 2016, v. 18, n. 5, p. 43
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- Article
International Tax Issues Corner.
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- Journal of Passthrough Entities, 2012, v. 15, n. 1, p. 13
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- Article
Taxable Nexus: Moving Toward an Economic Approach: Corporate tax professionals might consider OECD approach.
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- Tax Executive, 2019, v. 71, n. 1, p. 28
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- Article
TEI Files Comments Regarding BEPS Discussion Draft on PE Profit Attribution.
- Published in:
- Tax Executive, 2018, v. 70, n. 1, p. 75
- Publication type:
- Article
Practical Questions for Multinationals in an MLI World: MLI moves to implementation with open issues and challenges.
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- Tax Executive, 2017, v. 69, n. 6, p. 52
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- Article
TEI Comments on OECD PE Profit Attribution Draft.
- Published in:
- Tax Executive, 2016, v. 68, n. 6, p. 89
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- Article
Interpretation and Application of Article 5 (Permanent Establishment) of the OECD Model Tax Convention -- Revised Public Discussion Draft.
- Published in:
- Tax Executive, 2013, v. 65, n. 1, p. 73
- Publication type:
- Article
OECD: Interpretation and Application of Article 5 (Permanent Establishment) of the OECD Model Tax Convention.
- Published in:
- Tax Executive, 2012, v. 64, n. 1, p. 75
- Publication type:
- Article
EL CONCEPTO TRIBUTARIO DE «ESTABLECIMIENTO PERMANENTE.».
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- Actualidad Jurídica (1578-956X), 2011, p. 229
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- Article
Additional guidance on the attribution of profits to permanent establishments. BEPS Action 7.
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- Crónica Tributaria, 2019, n. 173, p. 249
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- Article
Treaties.
- Published in:
- International Tax Journal, 2015, v. 41, n. 4, p. 11
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- Article
Electronic Commerce and Principle of Permanent Establishment Under the International Taxation Law.
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- International Tax Journal, 2011, v. 37, n. 4, p. 33
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- Article
France: A Subsidiary May Sometimes Constitute a Permanent Establishment.
- Published in:
- International Tax Journal, 2011, v. 37, n. 4, p. 11
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- Publication type:
- Article
Begriff der Betriebsstätte bzw. festen Niederlassung im Umsatzsteuerrecht.
- Published in:
- Umsatzsteuer-Rundschau, 2020, v. 69, n. 18, p. 711, doi. 10.9785/ur-2020-691806
- Publication type:
- Article
Betriebsstätte und feste Niederlassung im Umsatzsteuerrecht.
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- Umsatzsteuer-Rundschau, 2020, v. 69, n. 18, p. 701, doi. 10.9785/ur-2020-691802
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- Publication type:
- Article
Die Betriebsstätte in der Umsatzsteuer – Anmerkungen zu dem Urteil in der Rechtssache XI R 1/18.
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- Umsatzsteuer-Rundschau, 2019, v. 68, n. 24, p. 917, doi. 10.9785/ur-2019-682403
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- Publication type:
- Article
TAXATION OF ELECTRONIC COMMERCE (e-comm): EXAMINATION OF CANADIAN GOVERNMENT TAX POLICIES AND DIRECTIVES APPLICATION OF ADAM SMITH'S CANONS OF TAXATION.
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- Journal of Financial Management & Analysis, 2016, v. 29, n. 1, p. 1
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- Publication type:
- Article
Revisiting Nexus Standards: Establishing U.S. Jurisdiction to Tax Cross-border Commerce.
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- Florida Bar Journal, 2014, v. 88, n. 4, p. 31
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- Article
Internet Service Provider and the Dependent Agent.
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- KSI Transactions on Knowledge Society, 2014, v. 7, n. 4, p. 57
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- Article
IS ANYBODY LISTENING? A COMMENT ON IRISH BANK RESOLUTION.
- Published in:
- Canadian Tax Journal / Revue Fiscale Canadienne, 2021, v. 69, n. 1, p. 243, doi. 10.32721/ctj.2021.69.1.cc
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- Article
EVOLUTION OF THE PERMANENT ESTABLISHMENT CONCEPT.
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- Canadian Tax Journal / Revue Fiscale Canadienne, 2017, v. 65, n. 3, p. 725
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- Article
Permanent Establishment: An Evolving Concept Under China's Tax Treaties (1983-2013).
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- 2015
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- Publication type:
- Book Review
More on Services PEs-What Is a Connected Project?
- Published in:
- Canadian Tax Journal / Revue Fiscale Canadienne, 2014, v. 62, n. 2, p. 317
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- Publication type:
- Article
The New Services PE Provision of the Canada-US Tax Treaty.
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- Canadian Tax Journal / Revue Fiscale Canadienne, 2010, v. 58, n. 4, p. 845
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- Article