Fixed Establishments In European Vat Bepss Side Effects PDF Download
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Author | : Merkx Madeleine |
Publisher | : |
Total Pages | : 15 |
Release | : 2018 |
Genre | : |
ISBN | : |
Download Fixed Establishments in European VAT - BEPS's Side Effects Book in PDF, ePub and Kindle
The focus in the reports of the OECD in its Base Erosion and Profit Shifting (BEPS) project is direct taxation. Still, the effects BEPS will have on indirect taxes must not be underestimated. In this article the author addresses the effects that the BEPS reports and developments will have on the concept of fixed establishment for indirect taxes. On the one hand, she discusses the changes in the concept of permanent establishment (PE) and how they might affect the interpretation of the concept of fixed establishment (FE) for VAT purposes. On the other hand, she discusses whether or not the issues addressed in BEPS for PEs may be required to address for European VAT in a similar manner for FEs.
Author | : M.M.W.D. Merkx |
Publisher | : |
Total Pages | : |
Release | : 2017 |
Genre | : |
ISBN | : |
Download Fixed Establishments in European Value Added Tax : Base Erosion and Profit Shifting's Side Effects?. Book in PDF, ePub and Kindle
The focus in the OECD reports in the Base Erosion and Profit Shifting (BEPS) project is on direct taxation. Still, the effects BEPS will have on indirect taxes should not be underestimated. In this article the author addresses the effects the BEPS reports and developments will have on the concept of fixed establishment (FE) for indirect taxes. She addresses the changes in the concept of permanent establishment (PE) and how these may affect the interpretation of the concept of FE for Value Added Tax (VAT) purposes. On top of that, she discusses whether or not the issues addressed in BEPS for PEs need to be examined in a similar manner for FEs in European VAT.
Author | : Per Ljungman |
Publisher | : Springer |
Total Pages | : 983 |
Release | : 2016-10-03 |
Genre | : Medical |
ISBN | : 3319287974 |
Download Transplant Infections Book in PDF, ePub and Kindle
As the number of patients undergoing hematotopoietic or solid organ transplantation increases, a deep understanding of the field of transplant infectious diseases grows increasingly vital. With its extensively revised and updated review of surgical infections, treatment, prevention, and practice, this book is the ultimate guide to advances in the field of transplant infections that are rapidly implemented into practice both in diagnostic technologies, new therapies, new transplant practices, and challenges such as the threat of multiresistant bacteria and the increasing use of transplantation in the developing parts of the world. Written by experts in their fields, this book is the only comprehensive source of cutting-edge information on transplant infections and has been a trusted guide to medical professionals worldwide for nearly two decades. Transplant Infections is of paramount value to infectious disease specialists, transplant physicians, medical students, fellows, residents, and all medical professionals working with surgical patients.