prikaz prve stranice dokumenta Proposals for reform of the agency permanent establishment concept: examination of BEPS Action 7
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Scientific paper - Chapter in Book
Proposals for reform of the agency permanent establishment concept: examination of BEPS Action 7
In: Economic integrations, competition and cooperation: Accession of the Western Balkan Region to the European Union / Kandžija, Vinko; Kumar, Andrej (Ed.). Nice: CEMAFI International, 2016. pp. 509-526. urn:nbn:hr:118:358340
Žunić Kovačević, Nataša; Gadžo, Stjepan

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Žunić Kovačević, N. & Gadžo, S. (2016). Proposals for reform of the agency permanent establishment concept: examination of BEPS Action 7. In V. Kandžija, (Ed.), A. Kumar, (Ed.), Economic integrations, competition and cooperation: Accession of the Western Balkan Region to the European Union (pp. 509-526). Nice: CEMAFI International. Retrieved from https://urn.nsk.hr/urn:nbn:hr:118:358340

Žunić Kovačević, Nataša and Stjepan Gadžo. "Proposals for reform of the agency permanent establishment concept: examination of BEPS Action 7." Economic integrations, competition and cooperation: Accession of the Western Balkan Region to the European Union, edited by Vinko Kandžija, edited by Andrej Kumar, CEMAFI International, 2016, pp. 509-526. https://urn.nsk.hr/urn:nbn:hr:118:358340

Žunić Kovačević, Nataša and Stjepan Gadžo. "Proposals for reform of the agency permanent establishment concept: examination of BEPS Action 7." In Economic integrations, competition and cooperation: Accession of the Western Balkan Region to the European Union, edited by Vinko Kandžija, edited by Andrej Kumar, 509-526. Nice: CEMAFI International, 2016. https://urn.nsk.hr/urn:nbn:hr:118:358340

Žunić Kovačević, N. and Gadžo, S. (2016) 'Proposals for reform of the agency permanent establishment concept: examination of BEPS Action 7' in Kandžija, V. (ed.), Kumar, A. (ed.) Economic integrations, competition and cooperation: Accession of the Western Balkan Region to the European Union Nice: CEMAFI International, pp. 509-526. Available at: https://urn.nsk.hr/urn:nbn:hr:118:358340 (Accessed 26 April 2024)

Žunić Kovačević N, Gadžo S. Proposals for reform of the agency permanent establishment concept: examination of BEPS Action 7. In: V. Kandžija, ed., A. Kumar, ed. Economic integrations, competition and cooperation: Accession of the Western Balkan Region to the European Union. Nice: CEMAFI International; 2016. Pp. 509-526. [cited 2024 April 26] Available at: https://urn.nsk.hr/urn:nbn:hr:118:358340

N. Žunić Kovačević and S. Gadžo, "Proposals for reform of the agency permanent establishment concept: examination of BEPS Action 7", Economic integrations, competition and cooperation: Accession of the Western Balkan Region to the European Union, V. Kandžija and A. Kumar, Eds. Nice: CEMAFI International, 2016, pp. 509-526. [Online] Available at: https://urn.nsk.hr/urn:nbn:hr:118:358340

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Metadata
Title (english)Proposals for reform of the agency permanent establishment concept: examination of BEPS Action 7
AuthorNataša Žunić Kovačević
AuthorStjepan Gadžo
EditorVinko Kandžija
EditorAndrej Kumar
Author's institutionUniversity of Rijeka
FACULTY OF LAW
(Chair of Financial Law)
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Law
Financial Law
Abstract (english)
Authors of this paper explore recent proposals to reform the concept of permanent establishment (PE), which underlies the allocation of the rights to tax cross-border income between countries. The focus is on one specific form of PE, the so-called dependent agent PE (DAPE). Main motivation for the reforms of DAPE-related provisions found in tax treaties is the widespread usage of commissionaire arrangements by MNCs, which result in the erosion of the tax base of countries that provide markets to their products and services (destination countries). Paper will explore how OECD aims to tackle this issue, as part of its comprehensive project on base erosion and profit shifting (BEPS). It will be suggested that the reform of DAPE definition is neccesary in the light of new economic realities.
Keywords (english)
Languageenglish
Publication typeScientific paper - Chapter in Book
Publication statusPublished
Peer reviewUnknown
Publication versionPublished version
Book titleEconomic integrations, competition and cooperation: Accession of the Western Balkan Region to the European Union
Numberingpp. 509-526
ISBN978-2-9544508-9-6
URN:NBNurn:nbn:hr:118:358340
Publication2016
Document URLhttp://bib.irb.hr/823905
Type of resourceText
PublisherCEMAFI International
Publishing placeNice
Access conditionsClosed access
Terms of useLicence In copyright icon
Created on2019-07-25 07:24:13