Title Attribution of profits to permanent establishments : current developments, relevant issues and possible solutions / edited by Michael Lang, Alfred Storck, Raffaele Petruzzi

Published Wien : Linde, 2020

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Description 1 online resource Contents Introduction to the attribution of profits to permanent establishments / Buriak, S. Holzinger, R. ; p. 3-22 Art 7 AOA vs Art 9 OECD/UN Models / Holzinger, R. ; p. 23-46 Profit attribution to PEs and PE exemptions (Art 5 para 4) / Bendlinger, S. ; p. 59-86 Art 7 AOA vs Art 9 OECD/UN Models -- panel discussion / Screpante, M. ; p. 47-58 Profit attirbution to PEs and PE exemptions (Art 5 para 4) -- panel discussion / Riedl, M. ; p. 87-98 Profit attribution to agency PEs (Art 5 para 5 and 6) / Martín Jiménez, A. ; p. 99-138 Profit attribution to agency PEs (Art 5 para 5 and 6) -- panel discussion / Capristano Cardoso, G. ; p. 139-152 Profit attribution to 'significant economic presence' and the Market State / De Baets, S. Smolkowska, A. ; p. 153-192 Profit attribution to 'significant economic presence' and the Market State -- panel discussion / Dziwiński, K.A. ; p. 193-206 Summary This publication discusses the most important issues and recent developments related to the attribution of profits to permanent establishments. Starting with an in-depth analysis on the commonalities and differences between the profit attribution provisions in modern double tax treaties (ie Art 7 AOA vs Art 9 OECD/UN Models), it further deals with topics such as profit attribution to PEs and PE exemptions (Art 5 para 4), profit attribution to agency PEs (Art 5 para 5 and 6), and profit attribution to a "significant economic presence" and to market states. This book is based on the outcomes of the presentations and discussions held during the WU Transfer Pricing Symposium that took place in October 2019 at the WU Vienna University of Economics and Business. The authors, apart from providing a theoretical background to the discussed issues, also present case studies that show how certain issues can be approached in practice Bibliography Includes bibliographical references and index Notes Description based upon online resource; title from PDF title page (viewed February 1, 2022) Subject Double taxation -- Congresses Corporations -- Taxation -- Congresses International business enterprises -- Taxation -- Law and legislation -- Congresses Corporations -- Taxation Double taxation International business enterprises -- Taxation -- Law and legislation Genre/Form Conference papers and proceedings Form Electronic book Author Lang, Michael, 1965- editor. Storck, Alfred editor Petruzzi, Raffaele editor ISBN 3709410568 9783709410561

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