Permanent Establishments. A Domestic Taxation, Bilateral Tax Treaty and OECD Perspective
ISBN-13:
9789041131232
ISBN-10:
904113123X
Edition:
Lslf
Author:
Ekkehart Reimer, Nathalie Urban, Marianna Katharina Roth
Publication date:
2010
Publisher:
Kluwer Law International
Format:
Paperback
776 pages
Category:
Tax Law
FREE US shipping
Book details
ISBN-13:
9789041131232
ISBN-10:
904113123X
Edition:
Lslf
Author:
Ekkehart Reimer, Nathalie Urban, Marianna Katharina Roth
Publication date:
2010
Publisher:
Kluwer Law International
Format:
Paperback
776 pages
Category:
Tax Law
Summary
Permanent Establishments. A Domestic Taxation, Bilateral Tax Treaty and OECD Perspective (ISBN-13: 9789041131232 and ISBN-10: 904113123X), written by authors
Ekkehart Reimer, Nathalie Urban, Marianna Katharina Roth, was published by Kluwer Law International in 2010.
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Description
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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