According to available information a Luxembourg SPF ("Société de Gestion de Patrimoine Familial") is a private asset management company whose activity is strictly limited to the acquisition, detention, management and realization of financial assets (like obligations, shares of quoted companies or private companies, securitisation funds…

…transfer pricing methodology a mere cost allocation method can be employed if the head office has incurred payments for the purpose of its permanent establishment. This cost allocation concept of paragraph 5 of Article 7 of the Tax Treaty with Saudi Arabia is based on…

…to bear the cost (including the cost for wages and salaries) of the services rendered by the head office does not create a taxing right of Egypt with respect to the employment income of the head office staff. Austria is prepared to exempt the company…

Hält eine in den Vereinigten Arabischen Emiraten (VAE) ansässige qualifizierte staatliche Einrichtung iSd Artikel 8 Z 3 des Revisionsprotokolls zu Artikel 10 DBA-VAE mittelbar über eine in den VAE ansässige 100-prozentige Tochtergesellschaft weniger als 10% der Anteile an einer in Österreich ansässigen Kapitalgesellschaft…