The Resource Reforming the permanent establishment principle through a quantitative economic presence test

Reforming the permanent establishment principle through a quantitative economic presence test

Label
Reforming the permanent establishment principle through a quantitative economic presence test
Title
Reforming the permanent establishment principle through a quantitative economic presence test
Creator
Subject
Language
eng
Summary
Examines the permanent establishment principle and the need for its further evolution, by suggesting an "economic presence PE," a fiction to create a PE in source countries where nonresident firms generate significant cross-border revenues
Citation source
In: Tax notes international. - Arlington. - Vol. 33 (2004),
http://library.link/vocab/creatorName
Cockfield, A.J
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • PE
  • significant economic presence
Label
Reforming the permanent establishment principle through a quantitative economic presence test
Instantiates
Publication
Label
Reforming the permanent establishment principle through a quantitative economic presence test
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932