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Fundamentals of Permanent Establishments
Language: en
Pages: 0
Authors: Robert L. Williams
Categories: Law
Type: BOOK - Published: 2014 - Publisher: Kluwer Law International

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This book provides an insight into business structuring and the related tax considerations. It covers all important aspects of fixed place of business and depen
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
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 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
Fundamentals of Transfer Pricing
Language: en
Pages: 484
Authors: Michael Lang
Categories: Law
Type: BOOK - Published: 2021-06-18 - Publisher: Kluwer Law International B.V.

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Transfer pricing is one of the most relevant and challenging topics in international taxation. Over the last century, nearly every country in the world introduc