European Union: Attribution of income to permanent establishments under EC law

• Autores: Lari Hintsanen
• Localización: European taxation, ISSN 0014-3138, Vol. 43, Nº. 4, 2003, págs. 114-122
• Idioma: inglés
• Texto completo no disponible (Saber más ...)
• Resumen

  • The potential impact of the freedom of establishment on OECD Model (Art. 7) based income attribution rules, when applied to intra-Community permanent establishments of EU companies, is analysed.