Is there a permanent establishment?International Fiscal Association. Congress
Is there a permanent establishment?
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About the book
This report discusses the tax treaty definition of permanent establishment (PE). The included reports presents a global picture of how the short treaty definition of PE, and the most common extensions and exceptions to this definition, have been interpreted by courts and tax administrations.
Book details
- Year
- 2009
- Language
- English
- Series
- Cahiers de droit fiscal international -- v. 94a
- Publisher
- Sdu Uitgevers
- Editions
- 1
- Pages
- 747
- ISBN
- 9789012381710
Data source: Wikidata
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