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The Resource Permanent establishments : a domestic taxation, bilateral tax treaty and OECD perspective

Permanent establishments : a domestic taxation, bilateral tax treaty and OECD perspective

Label
Permanent establishments : a domestic taxation, bilateral tax treaty and OECD perspective
Title
Permanent establishments : a domestic taxation, bilateral tax treaty and OECD perspective
Contributor
Subject
Language
eng
Summary
This book provides comprehensive guidance on a variety of complex permanent establishment (PE) issues. Its initial chapters analyse the latest OECD developments in the context of Articles 5 and 7 of the OECD Model Tax Convention (2010 update) while 19 country chapters cover domestic PE issues as well as country-specific treaty developments from a practical perspective. This edition provides new analyses of service PEs and the 2014 (draft) update of the official Commentary on Article 5 of the OECD Model. It takes into consideration case law and literature published up to the end of 2012
Geographic coverage
International
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/relatedWorkOrContributorName
  • Reimer, E
  • Schmid, S
  • Orell, M
http://library.link/vocab/subjectName
  • OECD
  • OECD Model
  • PE
  • tax treaty
  • domestic tax law
  • services PE
  • business profits
Label
Permanent establishments : a domestic taxation, bilateral tax treaty and OECD perspective
Instantiates
Publication
Contents
  • Permanent establishment in the OECD Model Tax Convention
  • Reimer, E.
  • ; p. 3-197
Edition
3rd ed.
Extent
xxxvi, [763] p. (various paginations)
Isbn
9789888002214
Label
Permanent establishments : a domestic taxation, bilateral tax treaty and OECD perspective
Publication
Contents
  • Permanent establishment in the OECD Model Tax Convention
  • Reimer, E.
  • ; p. 3-197
Edition
3rd ed.
Extent
xxxvi, [763] p. (various paginations)
Isbn
9789888002214

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