Essays about: "dual taxpayer"

Found 1 essay containing the words dual taxpayer.

  1. 1. Attribution of Profits to Dependent Agent Permanent Establishments : The dual taxpayer approach versus the single taxpayer approach

    University essay from IHH, Rättsvetenskap

    Author : Jasmina Hasanbegovic; [2009]
    Keywords : dual taxpayer; dependent agent; permanent establishment;

    Abstract : Business profits constitute the main part of income derived through international business and these profits are only to be taxed in the home state of the enterprise. However, if the enterprise conducts business in a host state through a PE, the profits attributable to the PE are taxable in the host state. READ MORE