Reference health
Permanent Establishments in Indirect Taxation
12/12 checkable references clean · checked 2026-08-19
Every reference with a DOI in the deposited reference list resolved to a known work in Crossref or DataCite at the dated check, and none carried a retraction, withdrawal, or removal notice.
44 without a DOI — not checked. A reference deposited without a DOI is never matched by title or guessed at; it stays outside the checked set, and this line discloses that.
The 12 checked references that resolve
resolves10.1093/ww/9780199540884.013.u172989
Hartley, Arthur Coulton, (24 March 1906–24 May 1994), Indian Civil Service (retired)
resolves10.54648/TAXI2014034
Taxing E-Commerce on the Basis of Permanent Establishment: Critical Evaluation
resolves10.1787/888933453549
Figure 1.2. The tax mix: indirect taxes and states' own taxes account for a large share
resolves10.1093/ww/9780199540884.013.u249970
Devereux, Prof. Michael Peter, (born 9 May 1959), Director, Oxford University Centre for Business Taxation, since 2006; Fellow, Oriel College, Oxford, since 2006
resolves10.2139/ssrn.2718107
EU VAT Principles as Interpretative Aids to EU VAT Rules: The Inherent Paradox
The 44 references without a DOI — listed, not checked
no DOI — not checkedFederal Arbitration Court of Moskow Circuit determines that auxiliary and preparatory activities may create PE under certain circumstances
no DOI — not checkedColombia -National Tax Authority rues on tax treatment applicable to foreign companies with real estate investment
no DOI — not checkedTreaty between Germany and the Netherlands -details
no DOI — not checkedTreaty between Luxembourg and Andorra -details
no DOI — not checkedTreaty between Kenya and the Netherlands -details
no DOI — not checkedTreaty between Ireland and Ukraine -details
no DOI — not checkedTreaty between Ireland and Botswana -details
no DOI — not checkedTreaty between Poland and Ethiopia
no DOI — not checkedTreaty between Bulgaria and Norway -details
no DOI — not checkedTreaty between Luxembourg and Uruguay -details
no DOI — not checkedHonduras -New Transfer Pricing Regularization Law Regulations
no DOI — not checkedPermanent Establishments and Action 1 on the Digital Economy of the OECD Base Erosion and Profit Shifting Initiative -The Nexus Criterion Redefined?
no DOI — not checkedThe Definition of Permanent Establishment: Current OECD and German Case Law Developments
no DOI — not checkedSpanish PE on the basis of a website directed at the Spanish market, even though the server was located in another country, see
no DOI — not checkedref17
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no DOI — not checkedA Natureza das Actividades e Direito � Dedu��o das Holdings em Sede de IVA
no DOI — not checkedInput VAT Deduction by Holding Companies -German Practice and Community Law
no DOI — not checkedEnding VAT Exemptions: Towards A Post-Modern VAT
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no DOI — not checkedDestination Principle in Intra-community Services and the 'Fixed Establishment' in the VAT. A Comparative Study of Polish and Spanish Law
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no DOI — not checkedSimilar survey, reaching broadly similar results, is reported in J. Sasseville and A. Skaar
no DOI — not checkedref46
no DOI — not checkedRelationship between Head Offices and Permanent Establishments: VAT/GST v. Direct Taxation: The Two Faces of Janus
no DOI — not checkedRelationship between Head Offices and Permanent Establishments: VAT/GST v. Direct Taxation: Brief thoughts on the characteristics and function of permanent establishments
no DOI — not checkedSecondary establishments in EU VAT and Treaty Law
no DOI — not checked101 above, arguing that an agency FE can be defended under the DFDS case. For recent analysis of rules concerning agency PE, see A. Pleijsier
no DOI — not checkedsuch as territoriality, physically, and public sector monopolies, are crumbling, if not completely gone. With unanimity required for every meaningful legislative amendment, change is difficult to attain. In the last few years, the European Commission has been favouring soft law as an instrument of change, 133 but whilst useful, soft law has many limitations, not least the risk it presents to legal certainty. The other possible agent of change is the CJEU. Judicial activism too has it shortcomings, 134 but it has the comparative advantage of providing more legal certainty than soft law. Whilst the Court has traditionally played a leading role in adapting the EU VAT legislation to evolving economic realities, its reluctance to depart from previous, now old, caselaw has hampered further development. Yet, if the challenges posed by the coupling of increased reliance on the EU VAT system
no DOI — not checkedref57
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