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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
Creator
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
http://bibfra.me/vocab/lite/collectionName
Permanent establishments : a domestic taxation, bilateral tax treaty and OECD perspective
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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