Ancora sulla stabile organizzazione personale: non è questione di tempo ma di autonomia
The Korkein Hallinto-oikeus (Supreme Administrative Court of Finland) has held that an employee who works from his home, on behalf of a branch elsewhere, does not constitute an agency permanent establishment if he does not have negotiating autonomy and the tasks assigned to him are of an instrumental nature. Therefore, the income generated under those conditions is subject to taxation in the State of residence of the branch.
- BRAUNER Y, The true nature of tax treaties, in Bulletin for International Taxation, 2020, vol. 74, n. 1.
- LANG M., Tax Treaty Interpretation - A Response to John F. Avery Jones, in Bulletin for International Taxation, 2020, vol. 74, n. 11.
- PILTZ D. J., When is There an Agency Permanent Establishment?, in Bulletin for International Taxation, 2004, vol. 58, n. 5.
- PRAKASH K., Permanent Establishments under the OECD Model (2017) Based on the Principal Role Leading to the Conclusion of Contracts - A Doctrinal and Policy Analysis, in Bulletin for International Taxation, 2020, vol. 74, n. 11.
- WILHELM T., AVOCATS C., Why France’s appellate court concluded that ValueClick’s French subsidiary did not have a PE in France, in MNE tax, 9 aprile 2018.
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