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The Subsidiary as a Permanent Establishment

Bulletin for International Taxation, 2010
In this article, the authors summarize the discussion on the topic of the subsidiary as a permanent establishment, which was considered by Seminar A of the 64th Congress of the International Fiscal Association, held in Rome, Italy on 30 August 2010.
Günther, Oliver-Christoph   +1 more
exaly   +3 more sources

The Future of the Permanent Establishment Concept

Bulletin for International Taxation, 2018
In this article, the author evaluates whether the amendments proposed by the OECD/G20 BEPS Initiative effect the permanent establishment threshold to become economic in nature rather than one based on physical presence. In doing so, the author considers the future of the permanent establishment concept.
exaly   +2 more sources

Italy: is there a permanent establishment?

open access: yes, 2016
The author in this chapter of the book analyzes the Supreme Court decision No. 5649 delivered on 20 March 2015 which deals with the existence of a permanent establishment (PE) (stabile organizzazione occulta) in Italy of a non-resident company.
maisto
openaire   +2 more sources

Establishing early permanence

Children and Young People Now, 2023
New practice standards aim to support social care organisations to develop early permanence
openaire   +1 more source

The taxation of permanent establishments

Asia-Pacific Tax Bulletin, 2009
A practical insight on the taxation of permanent establishments under the new corporate income tax law.
N. Nguyen, C. Llanes Navarro
openaire   +1 more source

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