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

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

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ISBN 10: 904113123X / ISBN 13: 9789041131232
Editorial: Kluwer Law Intl, 2011
Nuevos Condición: Brand New Encuadernación de tapa blanda
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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Título: Permanent Establishments: A Domestic ...

Editorial: Kluwer Law Intl

Año de publicación: 2011

Encuadernación: Paperback

Condición del libro:Brand New

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Sinopsis:

Permanent Establishments. A Domestic Taxation, Bilateral Tax Treaty and OECD Perspective 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 world 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.

Part Two Country-specificPE 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 covered:

Germany; -Hungary; India; -Italy; Japan; -Netherlands; Russia; -Spain; -Sweden; -Switzerland; -United Kingdom; -United States

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