Coverart for item
The Resource Fundamentals of permanent establishments

Fundamentals of permanent establishments

Label
Fundamentals of permanent establishments
Title
Fundamentals of permanent establishments
Creator
Subject
Language
eng
Summary
This book provides an insight into business structuring and the related tax considerations. It covers all important aspects of fixed place of business and dependent agency types of PE, as well as the exceptions for independent agents, permitted ancillary activities, and parent-subsidiary relationships. It provides commentary on applicable rules and discusses regulations and case law from multiple jurisdictions. This new edition has entirely new chapters on e-commerce, supply chain and contract manufacturing structures and service PEs; updates of model treaty changes and PE rulings globally; and features implications of new developments in mineral extraction, real estate leasing and construction management. The book identifies key PE rulings not only in OECD countries, but also in the emerging BRIC countries
http://library.link/vocab/creatorName
Williams, R.L
Former title
Permanent establishments : a planning primer
Geographic coverage
International
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/subjectName
  • PE
  • fixed place of business
  • agency PE
  • e-commerce
  • services PE
  • contract manufacturing
  • mineral taxation
  • immovable property
  • construction project
Label
Fundamentals of permanent establishments
Instantiates
Publication
Edition
2nd, updated and expanded ed.
Extent
xiv, 300 p.
Isbn
9789041149480
Label
Fundamentals of permanent establishments
Publication
Edition
2nd, updated and expanded ed.
Extent
xiv, 300 p.
Isbn
9789041149480

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
    • IBFD Library Kuala LumpurBorrow it
      No. 1 The Boulevard, Mid Valley City Suite 22.03, Level 22, Centrepoint South Lingkaran Syed Putra, Kuala Lumpur, 59200, MY
      3.148008 101.712199
Processing Feedback ...