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Sweden: Agency Permanent Establishment and Commissionaire Structures
Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Law, Department of Law. (Skatterätt)
2010 (English)In: International Transfer Pricing Journal, ISSN 1385-3074, Vol. 17, no 6, 443-446 p.Article in journal (Other academic) Published
Abstract [en]

Part of the Comparative Survey. The French Supreme Administrative Court recently decided in the Zimmer case that a French subsidiary of a foreign parent company, which operated in France under French law as a commissionaire, did not constitute a taxable French permanent establishment in France of the foreign company. The case has been explained in 'Zimmer Case: The Issue of the Deemed Existence of a Permanent Establishment Based on Status as a Commissionaire' by Mr Pierre-Jean Douvier and Ms Xenia Lordkipanidze (17 International Transfer Pricing Journal 4, 2010). Country report about this issue on Sweden.

Place, publisher, year, edition, pages
Amsterdam: International Bureau of Fiscal Documentation , 2010. Vol. 17, no 6, 443-446 p.
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URN: urn:nbn:se:uu:diva-145520OAI: oai:DiVA.org:uu-145520DiVA: diva2:396308
Available from: 2011-02-09 Created: 2011-02-09 Last updated: 2015-08-10Bibliographically approved

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Monsenego, Jérôme
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