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The Resource Permanent establishment : erosion of a tax treaty principle

Permanent establishment : erosion of a tax treaty principle

Label
Permanent establishment : erosion of a tax treaty principle
Title
Permanent establishment : erosion of a tax treaty principle
Creator
Subject
Language
eng
Summary
This book provides an analysis of the current internationally accepted interpretation of permanent establishment (PE). It is taking into account changes in judicial and administrative practice as well as the OECD's and the UN's work in the three decades since the first edition. The analysis is based on more than 720 cases from more than 20 countries, in addition to the OECD and UN model treaties. The increased significance of the digital economy has rendered the traditional concept of PE inadequate for the allocation of taxing jurisdiction over the modern, mobile or digital international business. The analysis explains the legal elements of the PE principle with attention to their continuing benefit and their shortcomings
http://bibfra.me/vocab/lite/collectionName
Permanent establishment : erosion of a tax treaty principle
http://library.link/vocab/creatorName
Skaar, A.A
Geographic coverage
International
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/subjectName
  • PE
  • tax treaty
  • allocation of taxing rights
  • auxiliary activities
  • agency PE
  • subsidiary company
  • fixed place of business
  • digital PE
  • digital economy
  • construction project
  • offshore activity
  • case law
  • OECD Model
  • UN Model
  • natural resources
  • developing countries
Label
Permanent establishment : erosion of a tax treaty principle
Instantiates
Publication
Edition
2nd ed.
Extent
lxiii, 927 p.
Isbn
9789403520612
Isbn Type
(print)
Label
Permanent establishment : erosion of a tax treaty principle
Publication
Edition
2nd ed.
Extent
lxiii, 927 p.
Isbn
9789403520612
Isbn Type
(print)

Library Locations

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