SULL’INTERPRETAZIONE DEL CONCETTO DI “STABILE ORGANIZZAZIONE” (IN NOTA ALLA SENTENZA DEL TRIBUNAL SUPREMO – DELL PRODUCTS LTD V. AMMINISTRAZIONE FINANZIARIA SPAGNOLA, 20 GIUGNO 2016, N. 1475)
Abstract
The Spanish Supreme Court, agreeing with the Spanish tax administration,
stated that the Irish resident company of a technological multinational group
had in Spain, through its Spanish subsidiary, a permanent establishment with
very wide functions, with the consequential allocation to such PE of a
significant part of the income produced by the Irish company.
References
- NÉSTOR CARMONA FERNÁNDEZ, “The Concept of Permanent Establishment in the Courts: Operating Structures Utilizing Commission Subsidiaries”, Bulletin for International Taxation, 2013 (Volume 67), No. 6.
- FLORENTINO CARREÑO AND REBECA RODRÍGUEZ, “Supreme Court Decision: New Criterion for Deemed Permanent Establishment while Acting through a Subsidiary Company?”, International Transfer Pricing Journal july/august 2012, pages 257-260.
- ABIGAIL BLANCO, “Permanent Establishments Associated with Business Restructurings: Spanish Supreme Court Decision of 12 January 2012”, , European Taxation, 2013 (Volume 53), No. 1, pages 46-52.
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