Petruzzi, Raffaele, Holzinger, Raphael. 2018. Attribution of Participations to Permanent Establishments (Part II). Transfer Pricing International (TPI), (3), 165-175.
BibTeX
Abstract
This article is the second of a two-part contribution that takes a detailed look at the attribution of participations to permanent establishments (PEs). It particularly addresses the tax consequences of attribution or non-attribution of participations to PEs, respectively, and gives an outlook on crucial aspects in practice.
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Status of publication | Published |
---|---|
Affiliation | WU |
Type of publication | Journal article |
Journal | Transfer Pricing International (TPI) |
Language | English |
Title | Attribution of Participations to Permanent Establishments (Part II) |
Number | 3 |
Year | 2018 |
Page from | 165 |
Page to | 175 |
Reviewed? | Y |
DOI | n.a. |
Open Access | N |
Associations
- People
- Petruzzi, Raffaele (Details)
- Holzinger, Raphael (Details)
- Organization
- Institute for Austrian and International Tax Law IN (Details)
- Research areas (Ă–STAT Classification 'Statistik Austria')
- 5206 Financial law (Details)