The Resource Permanent establishments : a domestic taxation, bilateral tax treaty and OECD perspective
Permanent establishments : a domestic taxation, bilateral tax treaty and OECD perspective
Resource Information
The item Permanent establishments : a domestic taxation, bilateral tax treaty and OECD perspective represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 2 library branches.
Resource Information
The item Permanent establishments : a domestic taxation, bilateral tax treaty and OECD perspective represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 2 library branches.
- 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
- Language
- eng
- Edition
- 3rd ed.
- Extent
- xxxvi, [763] p. (various paginations)
- Contents
-
- Permanent establishment in the OECD Model Tax Convention
- Reimer, E.
- ; p. 3-197
- Isbn
- 9789888002214
- Label
- Permanent establishments : a domestic taxation, bilateral tax treaty and OECD perspective
- Title
- Permanent establishments : a domestic taxation, bilateral tax treaty and OECD perspective
- 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
- 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
- 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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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Permanent-establishments--a-domestic-taxation/3wDKCdSOLEs/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Permanent-establishments--a-domestic-taxation/3wDKCdSOLEs/">Permanent establishments : a domestic taxation, bilateral tax treaty and OECD perspective</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Permanent-establishments--a-domestic-taxation/3wDKCdSOLEs/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Permanent-establishments--a-domestic-taxation/3wDKCdSOLEs/">Permanent establishments : a domestic taxation, bilateral tax treaty and OECD perspective</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
