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The Resource Permanent establishments in international tax law

Permanent establishments in international tax law

Label
Permanent establishments in international tax law
Title
Permanent establishments in international tax law
Contributor
Subject
Language
eng
Summary
Comprehensive review of the concept of "permanent establishment" in tax and treaty law and EC law. Covers the OECD Model Convention used in developed country treaties and some aspects of the differing approach of the UN Model for developing countries. Deals exhaustively with all aspects of permanent establishments in the Model Conventions. The fundamental freedoms guaranteed by the EC Treaty and the concept of permanent establishment in the EC directives are a further emphasis
Index
no index present
Language note
English
Literary form
non fiction
Series statement
Schriftenreihe zum Internationalen Steuerrecht
Series volume
Band 29
Label
Permanent establishments in international tax law
Instantiates
Publication
Contents
  • Relevance of permanent establishment for the taxation of business profit and business property
  • Levouchkina, K.J.
  • ; p. 13-40
  • The fixed place of business in the context of electronic commerce
  • Gárate, C.
  • ; p. 41-72
  • Building sites, construction, installation and assembly projects
  • Petterson, C.
  • ; p. 73-98
  • Offshore mineral activities under the OECD Model Convention
  • Carvalho, A. de Souza
  • ; p. 99-125
  • The agency permanent establishment
  • Barsony, F.
  • ; p. 127-160
  • Subsidiary as a permanent establishment (Art 5 (7) OECD-MC)
  • Mayer, R.
  • ; p. 161-180
  • Permanent establishments of insurance companies
  • Blesgen, M.
  • ; p. 181-202
  • Observations on former Article 14 of OECD MC and the ramifications of its deletion
  • Xu, T.
  • ; p. 203-226
  • The permanent establishment proviso 10 (4), 11 (4), 12 (3) and 21 (2) MC
  • Haller, B.
  • ; p. 227-250
  • The property forming part of the business property of the permanent establishment
  • Morales López, M.E.
  • ; p. 251-274
  • The non-discrimination of permanent establishment under tax treaty law
  • Zorman, G.
  • ; p. 275-296
  • Non-discrimination of a permanent establishment under EC Law
  • Kamptner, I.
  • ; p. 297-322
  • Equal treatment of permanent establishments and subsidiaries?
  • Kristen, S.
  • ; p. 323-350
  • Capitalization of a permanent establishment and the discussion draft "Attribution of profits to PE"
  • Landl, H.E.
  • ; p. 351-376
  • The attribution of executive and administrative expenses to a permanent establishment
  • Balco, T.
  • ; p. 377-404
  • The force of attraction principle under the UN-Model Convention
  • Hirschböck, M.
  • ; p. 405-424
  • The treatment of losses of a permanent establishment
  • Passeyrer, T.
  • ; p. 425-450
  • The transfer of a permanent establishment into and out of a jurisdiction
  • Pettersson, K.
  • ; p. 451-474
  • The taxation of profits without a permanent establishment
  • Resch, R.X.
  • ; p. 475-500
  • Permanent establishment and Merger Directive
  • Schmidt, M.
  • ; p. 501-524
  • The term "fixed establishment" in the Sixth Council Directive (VAT)
  • Arnreiter, K.
  • ; p. 525-553
Extent
560 p.
Isbn
9783707305531
Label
Permanent establishments in international tax law
Publication
Contents
  • Relevance of permanent establishment for the taxation of business profit and business property
  • Levouchkina, K.J.
  • ; p. 13-40
  • The fixed place of business in the context of electronic commerce
  • Gárate, C.
  • ; p. 41-72
  • Building sites, construction, installation and assembly projects
  • Petterson, C.
  • ; p. 73-98
  • Offshore mineral activities under the OECD Model Convention
  • Carvalho, A. de Souza
  • ; p. 99-125
  • The agency permanent establishment
  • Barsony, F.
  • ; p. 127-160
  • Subsidiary as a permanent establishment (Art 5 (7) OECD-MC)
  • Mayer, R.
  • ; p. 161-180
  • Permanent establishments of insurance companies
  • Blesgen, M.
  • ; p. 181-202
  • Observations on former Article 14 of OECD MC and the ramifications of its deletion
  • Xu, T.
  • ; p. 203-226
  • The permanent establishment proviso 10 (4), 11 (4), 12 (3) and 21 (2) MC
  • Haller, B.
  • ; p. 227-250
  • The property forming part of the business property of the permanent establishment
  • Morales López, M.E.
  • ; p. 251-274
  • The non-discrimination of permanent establishment under tax treaty law
  • Zorman, G.
  • ; p. 275-296
  • Non-discrimination of a permanent establishment under EC Law
  • Kamptner, I.
  • ; p. 297-322
  • Equal treatment of permanent establishments and subsidiaries?
  • Kristen, S.
  • ; p. 323-350
  • Capitalization of a permanent establishment and the discussion draft "Attribution of profits to PE"
  • Landl, H.E.
  • ; p. 351-376
  • The attribution of executive and administrative expenses to a permanent establishment
  • Balco, T.
  • ; p. 377-404
  • The force of attraction principle under the UN-Model Convention
  • Hirschböck, M.
  • ; p. 405-424
  • The treatment of losses of a permanent establishment
  • Passeyrer, T.
  • ; p. 425-450
  • The transfer of a permanent establishment into and out of a jurisdiction
  • Pettersson, K.
  • ; p. 451-474
  • The taxation of profits without a permanent establishment
  • Resch, R.X.
  • ; p. 475-500
  • Permanent establishment and Merger Directive
  • Schmidt, M.
  • ; p. 501-524
  • The term "fixed establishment" in the Sixth Council Directive (VAT)
  • Arnreiter, K.
  • ; p. 525-553
Extent
560 p.
Isbn
9783707305531

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