Attribution of Participations to Permanent Establishments (Part II)

Raffaele Petruzzi; Raphael Holzinger

Attribution of Participations to Permanent Establishments (Part II)

Raffaele Petruzzi
, Raphael Holzinger

Österreichisches und Internationales Steuerrecht

Publikation: Wissenschaftliche Fachzeitschrift › Originalbeitrag in Fachzeitschrift › Begutachtung

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.

Originalsprache	Englisch
Seiten (von - bis)	165 - 175
Fachzeitschrift	Transfer Pricing International (TPI)
Ausgabenummer	3
Publikationsstatus	Veröffentlicht - 2018

Österreichische Systematik der Wissenschaftszweige (ÖFOS)

505004 Finanzrecht

Zitat

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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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