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Permanent establishments : a domestic taxation, bilateral tax treaty and OECD perspective
Resource Information
The work Permanent establishments : a domestic taxation, bilateral tax treaty and OECD perspective represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Books.

The Resource Permanent establishments : a domestic taxation, bilateral tax treaty and OECD perspective
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Permanent establishments : a domestic taxation, bilateral tax treaty and OECD perspective
Creator
  • Permanent establishments : a domestic taxation, bilateral tax treaty and OECD perspective
Contributor
  • Orell, M
  • Reimer, E
  • Schmid, S
Subject
  • EU law
  • OECD Model
  • PE
  • domestic tax law
  • tax treaty
Language
eng
Summary
This book provides comprehensive guidance on a variety of complex permanent establishment (PE) issues. Its initial chapter analyses the latest OECD and EU developments in the context of Articles 5 and 7 of the OECD Model Tax Convention. 21 country chapters cover domestic PE issues as well as country-specific treaty developments from a practical perspective. It takes into consideration case law and literature published till the end of 2017
Geographic coverage
  • European Union
  • International
Index
no index present
Language note
English
Literary form
non fiction

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  • Permanent establishments : a domestic taxation, bilateral tax treaty and OECD perspective
  • Permanent establishments : a domestic taxation, bilateral tax treaty and OECD perspective
  • Permanent establishments : a domestic taxation, bilateral tax treaty and OECD perspective

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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/resource/mxiu_-IZK6w/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/mxiu_-IZK6w/">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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