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Type: BOOK - Published: 2016-04-20 - Publisher: Kluwer Law International B.V.
The permanent establishment (PE) is a legal form of cross-border direct investment whereby a business presence is maintained as an integral part of the foreign
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Pages: 999
Type: BOOK - Published: 2020-06-19 - Publisher: Kluwer Law International B.V.
A new edition of the preeminent work on the permanent establishment (PE) is a major event in tax law scholarship. Taking into account changes in judicial and ad
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Pages: 813
Pages: 813
Type: BOOK - Published: 2018-06-07 - Publisher: Kluwer Law International B.V.
Permanent Establishments (PEs) are a key facet of international taxation. They constitute the crucial threshold for the assignment of taxing rights to a jurisdi
Language: en
Pages: 521
Pages: 521
Type: BOOK - Published: 2021-06-26 - Publisher: Springer Nature
This book provides a comprehensive analysis of the rules governing the taxation of permanent establishments as implemented in the OECD Model Tax Convention and
Language: en
Pages: 469
Pages: 469
Type: BOOK - Published: 2011-09-15 - Publisher: Cambridge University Press
The effects of the growth of multinational enterprises and globalization in the past fifty years have been profound, and many multinational enterprises, such as
