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Cross-Border Taxation of Permanent Establishments
Language: en
Pages: 362
Authors: Andreas Waltrich
Categories: Law
Type: BOOK - Published: 2016-04-20 - Publisher: Kluwer Law International B.V.

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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
Permanent Establishment
Language: en
Pages: 957
Authors: Arvid Aage Skaar
Categories: Law
Type: BOOK - Published: 2020-06-19 - Publisher: Kluwer Law International B.V.

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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
The Taxation of Permanent Establishments
Language: en
Pages: 521
Authors: Sven Hentschel
Categories: Law
Type: BOOK - Published: 2021-06-26 - Publisher: Springer Nature

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This book provides a comprehensive analysis of the rules governing the taxation of permanent establishments as implemented in the OECD Model Tax Convention and
Permanent Establishments
Language: en
Pages: 813
Authors: Ekkehart Reimer
Categories: Law
Type: BOOK - Published: 2018-06-07 - Publisher: Kluwer Law International B.V.

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Permanent Establishments (PEs) are a key facet of international taxation. They constitute the crucial threshold for the assignment of taxing rights to a jurisdi
The Attribution of Profits to Permanent Establishments
Language: en
Pages: 488
Authors: Raffaele Russo
Categories: Business enterprises
Type: BOOK - Published: 2005 - Publisher: IBFD

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"The attribution of profits to permanent establishments (PEs) is probably one of the most complex subjects of the international tax arena. The interaction of tr