Quotation Petruzzi, Raffaele, Holzinger, Raphael. 2018. Attribution of Participations to Permanent Establishments (Part II). Transfer Pricing International (TPI), (3), 165-175.


RIS


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.

Tags

Press 'enter' for creating the tag

Publication's profile

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
Austrian and International Tax Law IN (Details)
Research areas (Ă–STAT Classification 'Statistik Austria')
5206 Financial law (Details)
Google Scholar: Search