Use this url to cite publication: https://cris.mruni.eu/cris/handle/007/29242
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Permanent Establishment : Conceptual Singularities and Collision of Taxing Status
Type of publication
Straipsnis kitoje duomenų bazėje / Article in other database (S4)
Title
Permanent Establishment : Conceptual Singularities and Collision of Taxing Status
Publisher (trusted)
Klaipėdos universiteto leidykla |
Date Issued
2010
Extent
p. 65-75
Is part of
Tiltai : socialiniai mokslai = Bridges : social sciences = Brücken / Klaipėdos universitetas. Klaipėda : Klaipėdos universiteto leidykla, 2010, [Nr.] 3(52).
Field of Science
Abstract
The article focuses on the essence and taxing status of a permanent establishment as a key institution in dispensing income taxing of enterprises operating beyond the borders of their home state. The article lists major provisions determining the concept of a permanent establishment in accordance with OECD Model Convention. Two types of a permanent establishment are distinguished: first, when a business operates in a hosting state in a permanent fixed place and second, when business is carried out via an agent. Also, situations where an enterprise sets no permanent establishment are discussed. The article also deals with singularities of the taxing status of a permanent establishment under international taxing law and EC legislation and discloses collision between international legal norms on taxation and major freedoms and principles of the European Union.
Is Referenced by
Type of document
type::text::journal::journal article::research article
ISSN (of the container)
1392-3137
eLABa
2926268
Coverage Spatial
Lietuva / Lithuania (LT)
Language
Anglų / English (en)
Bibliographic Details
8