Stabili Organizzazioni – Felix @ The Cafa's Corner

Pubblicata la traduzione del report “Additional Guidance on the Attribution of Profits to a Permanent Establishment under BEPS Action 7”

Pubblicata la traduzione del report “Additional Guidance on the Attribution of Profits to a Permanent Establishment under BEPS Action 7”

By admin 6 Luglio 2018

Questo report contiene ulteriori indicazioni sull'attribuzione degli utili alle stabili organizzazioni derivanti dalle modifiche apportate dal report sull'azione BEPS 7 all'articolo 5 del Modello di Convenzione fiscale dell'OCSE. Queste ulteriori…

Pubblicata la traduzione del report “Preventing the Artificial Avoidance of Permanent Establishment Status, Action 7 – 2015 Final Report”

Pubblicata la traduzione del report “Preventing the Artificial Avoidance of Permanent Establishment Status, Action 7 – 2015 Final Report”

By admin 6 Luglio 2018

Questo report include le modifiche alla definizione di stabile organizzazione nel Modello di Convenzione Fiscale dell'OCSE che affronteranno le strategie utilizzate per evitare di avere una presenza imponibile in un…

Pubblicato il report “Neutralising the Effects of Branch Mismatch Arrangements, Action 2”

Pubblicato il report “Neutralising the Effects of Branch Mismatch Arrangements, Action 2”

By admin 27 Aprile 2018

Questo report del 2017 stabilisce raccomandazioni per uniformare il trattamento di accordi strutturati che coinvolgono le stabili organizzazioni con il trattamento degli accordi di disallineamento ibridi stabilito nel rapporto del…

India to table Income Tax Bill, 2025
Source: International Tax News, Transfer Pricing News – TP News Published on 2025-02-13
UK vs Royal Bank of Canada, February 2025, Supreme Court, Case No [2025] UKSC 2
Source: TP Cases Published on 2025-02-12
Poland vs “I VAT Sp. z o.o.”, February 2025, Supreme Administrative Court, Case No I FSK 2452/21
Source: TP Cases Published on 2025-02-05
Indian 2025 budget includes international tax measures
Source: International Tax News, Transfer Pricing News – TP News Published on 2025-02-01
Switzerland consulting on global minimum tax info exchange
Source: International Tax News, Transfer Pricing News – TP News Published on 2025-01-31
UK publishes draft guidance on global minimum tax
Source: International Tax News, Transfer Pricing News – TP News Published on 2025-01-29
María José Garde to Chair EU Code of Conduct Group for business tax
Source: International Tax News, Transfer Pricing News – TP News Published on 2025-01-29
US House Republicans introduce bill to reject global minimum tax surrender
Source: International Tax News, Transfer Pricing News – TP News Published on 2025-01-24
Bulgaria vs Sofia Med AD, January 2025, Supreme Administrative Court, Case no 641 (7114/2024)
Source: TP Cases Published on 2025-01-23
India issues guidance on principal purposes test in tax treaties
Source: International Tax News, Transfer Pricing News – TP News Published on 2025-01-23
Ecuador, UK tax treaty enters into force
Source: International Tax News, Transfer Pricing News – TP News Published on 2025-01-22
Ireland, Oman tax treaty enters into force
Source: International Tax News, Transfer Pricing News – TP News Published on 2025-01-22
Bahrain, Oman sign tax treaty
Source: International Tax News, Transfer Pricing News – TP News Published on 2025-01-22
Andorra, Lithuania tax treaty enters into force
Source: International Tax News, Transfer Pricing News – TP News Published on 2025-01-22
OECD releases tools to administer global minimum tax
Source: International Tax News, Transfer Pricing News – TP News Published on 2025-01-22

Limiting Base Erosion Involving Interest Deductions and Other Financial Payments, Action 4 - 2015 Final Report Measuring and Monitoring BEPS, Action 11 - 2015 Final Report Making Dispute Resolution Mechanisms More Effective, Action 14 - 2015 Final Report Countering Harmful Tax Practices More Effectively, Taking into Account Transparency and Substance, Action 5 - 2015 Final Report Mandatory Disclosure Rules, Action 12 - 2015 Final Report Preventing the Granting of Treaty Benefits in Inappropriate Circumstances, Action 6 - 2015 Final Report Developing a Multilateral Instrument to Modify Bilateral Tax Treaties, Action 15 - 2015 Final Report Limiting Base Erosion Involving Interest Deductions and Other Financial Payments, Action 4 - 2016 Update Tax Challenges Arising from Digitalisation – Interim Report 2018 Harmful Tax Practices - 2018 Progress Report on Preferential Regimes A set of matrices to map the location of profit and economic activity of multinational enterprises A time series perspective on income-based tax support for R&D and innovation Determining the Price of Minerals Making Dispute Resolution More Effective – MAP Peer Review Report, Italy (Stage 1) Making Dispute Resolution More Effective – MAP Peer Review Report, Italy (Stage 2)