The Resource Key issues relating to permanent establishments

Key issues relating to permanent establishments

Label
Key issues relating to permanent establishments
Title
Key issues relating to permanent establishments
Creator
Subject
Language
eng
Summary
The author discusses a number of key issues that relate to the permanent establishment (PE) concept, including the need for a PE concept, PE and fixed establishment, triggering source tax jurisdiction, PEs and taxable income, attribution of profits to a PE, PE and electronic commerce, the agent PE, and profit sharing and PEs
Citation source
In: Asia-Pacific tax bulletin. - Amsterdam. - Vol. 15 (2009),
http://library.link/vocab/creatorName
Asatsuma, A
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • PE
  • fixed establishment
Label
Key issues relating to permanent establishments
Instantiates
Publication
Label
Key issues relating to permanent establishments
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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