Permanent Establishments: A Domestic Taxation, Bilater Tax Treaty and Oecd Perspective

Reimer, Ekkehart (Editor)/ Roth, Marianna Katharina (Editor)/ Urban, Nathalie (Editor)

Editorial: Kluwer Law Intl, 2011
ISBN 10: 904113123X / ISBN 13: 9789041131232
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Librería: Revaluation Books (Exeter, Reino Unido)
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looseleaf edition. 776 pages. 9.25x6.00x1.50 inches. In Stock. N° de ref. de la librería 904113123X

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Reseña del editor: Permanent Establishment in Cross-Border Transactions: Law, Analysis and Compliance Strategies will consist of two parts: Part One - PE: The Legal and Compliance Setting. This section will feature a comprehensive - and highly practical - analysis of the concept of permanent establishment (PE), particularly as it's embodied in Article 5 of the Model Convention. In a departure from virtually all the current literature, the presentation will afford the reader a truly actionable tool they can use to optimise decision making as it relates to PE in a real worldA" setting. The work would initially concentrate on the PE-related issues of most concern to corporate interests: the notion of PE and the allocation of profits. Highlights include: General Remarks - Origin of the Permanent - Structure of the rule EstablishmentA" concept - Interpretation - Significance Regarding Article 5 (1) of the OECD-, United Nations-, and US-Models - The basic definition - Neighbouring locations - Type of business, - Permanency productivity - Summary of the foregoing - Place of business - Leasing - Power of disposition - Personnel - Instrument, not object - Beginning and end of of activity Permanent establishment - Link to a geographical point Regarding Article 5 (2) of the OECD-, United Nations-, and US-Models - Main features - Office - Place of management - Factories and workshops - Branch - Extraction of natural resources Regarding Article 5 (3) of the OECD-, United Nations-, and US Model - Main features - Aggregate building sites - Building site or construction - Interruptions of the or installation project minimum period - Computation of the - Supervising and control time requirement - Exploration activities - Start and end of the - Services constituting a minimum period Permanent Establishment Regarding Article 5 (4) of the OECD-, United Nations-, and US-Models - Main features - The exceptions in detail - Facilities for storage, display and (OECD and US) delivery - Stocks for storage, display and (OECD and US) delivery - Stocks for processing by another enterprise - Solely purchasing or collecting information - Other preparatory or auxiliary activities - Several preparatory and/or auxiliary activities combined Regarding Article 5 (5) of the OECD-, United Nations-, and US-Models - Main features - Sequence of tests - Authorised contracting agents - Order-filling agent delivering - Lasting activity goods from stock (UN Model Regarding Article 5 (6) of the OECD- and US-Models; Article 5 (7) of UN Model - Main features - Exclusive representation - Independence - Profit splitting - Ordinary course of business Regarding Article 5 (6) of the UN-Model Regarding Article 5 (7) of the OECD- and US-Models; Article 5(8) of UN Model - Electronic Commerce Part Two - Country-specific PE profiles designed to facilitate the reader's decision making by allowing them to easily compare-and-contrast critical PE-related data over an array of key national jurisdictions. (Please see accompanying questionnaire outlining the issues covered.) Countries coveres: Germany; Hungary; India; Italy; Japan; Netherlands; Russia; Spain; Sweden; United Kingdom; United States

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Título: Permanent Establishments: A Domestic ...
Editorial: Kluwer Law Intl
Año de publicación: 2011
Encuadernación: Paperback
Condición del libro: Brand New

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Reimer, Ekkehart (Editor)/ Roth, Marianna Katharina (Editor)/ Urban, Nathalie (Editor)
Publicado por Kluwer Law Intl (2011)
ISBN 10: 904113123X ISBN 13: 9789041131232
Nuevo Paperback Cantidad disponible: 1
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Revaluation Books
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Descripción Kluwer Law Intl, 2011. Paperback. Condición: Brand New. looseleaf edition. 776 pages. 9.25x6.00x1.50 inches. In Stock. Nº de ref. del artículo: __904113123X

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Ekkehart Reimer
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Ekkehart Reimer
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Descripción Kluwer Law International, 2010. Condición: New. book. Nº de ref. del artículo: M904113123X

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