Sweden: Agency Permanent Establishment and Commissionaire Structures
2010 (English)In: International Transfer Pricing Journal, ISSN 1385-3074, Vol. 17, no 6, 443-446 p.Article in journal (Other academic) Published
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.
IdentifiersURN: urn:nbn:se:uu:diva-145520OAI: oai:DiVA.org:uu-145520DiVA: diva2:396308