Permanent Establishments
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Language: en
Pages: 362
Pages: 362
Type: BOOK - Published: 2016-04-20 - Publisher: Kluwer Law International B.V.
The permanent establishment (PE) is a legal form of cross-border direct investment whereby a business presence is maintained as an integral part of the foreign
Language: en
Pages: 0
Pages: 0
Type: BOOK - Published: 2014 - Publisher: Kluwer Law International
This book provides an insight into business structuring and the related tax considerations. It covers all important aspects of fixed place of business and depen
Language: en
Pages: 813
Pages: 813
Type: BOOK - Published: 2018-06-07 - Publisher: Kluwer Law International B.V.
Permanent Establishments (PEs) are a key facet of international taxation. They constitute the crucial threshold for the assignment of taxing rights to a jurisdi
Language: en
Pages: 521
Pages: 521
Type: BOOK - Published: 2021-06-26 - Publisher: Springer Nature
This book provides a comprehensive analysis of the rules governing the taxation of permanent establishments as implemented in the OECD Model Tax Convention and
Language: en
Pages: 344
Pages: 344
Type: BOOK - Published: 2013-02-01 - Publisher: Kluwer Law International B.V.
Permanent establishment is the key concept for allocating taxation rights in respect of business income, and the question ‘Is there a permanent establishment?
