The Resource Permanent establishments in the United States
Permanent establishments in the United States
Resource Information
The item Permanent establishments in the United States represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
Resource Information
The item Permanent establishments in the United States represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
- Summary
- Part I briefly discusses the development of the internal law taxation of foreign persons and corporations, the similar structure of treaty taxation, and the interrelationship of treaty and Internal Revenue Code. Part II examines and compares the definitions of a permanent establishment in 26 bilateral income tax treaties. Part III illustrates that the cases and rulings generally fit into one or more of the categories assets, business relationships, or activities
- Language
- eng
- Label
- Permanent establishments in the United States
- Title
- Permanent establishments in the United States
- Language
- eng
- Summary
- Part I briefly discusses the development of the internal law taxation of foreign persons and corporations, the similar structure of treaty taxation, and the interrelationship of treaty and Internal Revenue Code. Part II examines and compares the definitions of a permanent establishment in 26 bilateral income tax treaties. Part III illustrates that the cases and rulings generally fit into one or more of the categories assets, business relationships, or activities
- Citation source
- Bound in: Income tax treaties. - New York : Practising Law Institute, 1978 ; p. 189-312
- http://library.link/vocab/creatorName
- Williams, R.L
- Geographic coverage
- International
- Language note
- English
- http://library.link/vocab/subjectName
-
- PE
- tax treaty
- Label
- Permanent establishments in the United States
- Label
- Permanent establishments in the United States
Library Links
Embed
Settings
Select options that apply then copy and paste the RDF/HTML data fragment to include in your application
Embed this data in a secure (HTTPS) page:
Layout options:
Include data citation:
<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-in-the-United/cl_rW5bp2rE/" 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-in-the-United/cl_rW5bp2rE/">Permanent establishments in the United States</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>
Note: Adjust the width and height settings defined in the RDF/HTML code fragment to best match your requirements
Preview
Cite Data - Experimental
Data Citation of the Item Permanent establishments in the United States
Copy and paste the following RDF/HTML data fragment to cite this resource
<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-in-the-United/cl_rW5bp2rE/" 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-in-the-United/cl_rW5bp2rE/">Permanent establishments in the United States</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>
