The Resource "Fixed base" in tax treaties

"Fixed base" in tax treaties

Label
"Fixed base" in tax treaties
Title
"Fixed base" in tax treaties
Creator
Subject
Language
eng
Summary
This article examines the similarities and differences between "fixed base' and "permanent establishment". It looks first to the problems attending the present configuration of "fixed base". Thereafter, it examines the additional issues that the language of the Model treaties seems to create
Citation source
In: International tax journal. - Greenvale. - Vol. 5 (1978), no. 1 (October) ; p. 35-44
http://library.link/vocab/creatorName
Huston, J
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • fixed base
  • PE
  • tax treaty
Label
"Fixed base" in tax treaties
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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