Permanent establishment erosion of a tax treaty principle

Permanent Establishment' is the second edition of a book that was originally published in 1991. The aim is to bring the book up to date with the current internationally accepted interpretation of permanent establishment (PE). This edition of the preeminent work on PE is a major event in tax law...

Ausführliche Beschreibung

Gespeichert in:
1. Verfasser:
Skaar, Arvid Aage
Format:
Buch
Sprache:
Englisch
Veröffentlicht:
Den Haag Wolters Kluwer [2020]
Ausgabe:
Second Edition
Zusammenfassung:
Permanent Establishment' is the second edition of a book that was originally published in 1991. The aim is to bring the book up to date with the current internationally accepted interpretation of permanent establishment (PE). This edition of the preeminent work on PE is a major event in tax law scholarship. Taking into account changes in judicial and administrative practice as well as the Organisation for Economic Co-operation and Development?s (OECD?s) and the United Nation?s (UN?s) work in the three decades since the first edition, the present study has added a lot to the understanding of the concept of PE since then. The analysis is based on more than 720 cases from 20+ countries, in addition to the OECD and UN model treaties and approximately 630 books, articles, and official documents
Bestände:
  • Geb. 24.81: jurv449.s626
Umfang:
Ixiii, 927 Seiten
ISBN:
9789403520612
Schlagworte:
Doppelbesteuerung
Internationales Steuerrecht
Betriebsstätte
Permanent Establishment
Bezugswerke:
Notationen:
Links: