agency permanent establishment

2 articles available

Thomas Vanhee (Aurifer) , Varun Chablani (Aurifer) , Giorgio Beretta (Amsterdam Centre for Tax Law (ACTL) of the University of Amsterdam; Lund University)

CIT in the UAE: The PE Clause for Companies

April 20, 2023

Corporate Taxation (CT) Federal Decree No. 47 of 2022 (UAE CT Law) Federal Tax Authority (FTA) Ministry of Finance (MoF) OECD MC Convention (OECD MC) Permanent Establishment (PE) United Arab Emirates…

Jonathan Schwarz (Temple Tax Chambers; King’s College London)

Permanent Establishment: when is business carried on?

September 3, 2021

Last month my blog discussed the questions relating to corporate residence and article 4(1) of the UK-US Double Tax Treaty raised in G E Financial Investments v HMRC [2021] UKFTT 210 (TC). This…

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