Research Catalog
Permanent Establishments in International Tax Law / Hrsg.: Hans J. Aigner, Mario Züger.
- Title
- Permanent Establishments in International Tax Law / Hrsg.: Hans J. Aigner, Mario Züger.
- Publication
- Wien : Linde, 2003.
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Text | Request in advance | K4460 .P47 2003 | Off-site |
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- Description
- 560 p.; 23 cm.
- Summary
- Comprehensive review of the concept of "permanent establishment" in tax and treaty law and EC law. Covers the OECD Model Convention used in developed country treaties and some aspects of the differing approach of the UN Model for developing countries. Deals exhaustively with all aspects of permanent establishments in the Model Conventions. The fundamental freedoms guaranteed by the EC Treaty and the concept of permanent establishment in the EC directives are a further emphasis.
- Series Statement
- Schriftenreihe zum internationalen Steuerrecht ; 29
- Uniform Title
- Schriftenreihe zum internationalen Steuerrecht ; Bd. 29.
- Subject
- Processing Action (note)
- committed to retain
- Contents
- Building sites, construction, installation and assembly projects / Petterson, C. ; p. 73-98.
- Capitalization of a permanent establishment and the discussion draft "Attribution of profits to PE" / Landl, H.E. ; p. 351-376.
- Equal treatment of permanent establishments and subsidiaries? / Kristen, S. ; p. 323-350.
- Non-discrimination of a permanent establishment under EC Law / Kamptner, I. ; p. 297-322.
- Observations on former Article 14 of OECD MC and the ramifications of its deletion / Xu, T. ; p. 203-226.
- Offshore mineral activities under the OECD Model Convention / Carvalho, A. de Souza ; p. 99-125.
- Permanent establishment and Merger Directive / Schmidt, M. ; p. 501-524.
- Permanent establishments of insurance companies / Blesgen, M. ; p. 181-202.
- Relevance of permanent establishment for the taxation of business profit and business property / Levouchkina, K.J. ; p. 13-40.
- Subsidiary as a permanent establishment (Art 5 (7) OECD-MC) / Mayer, R. ; p. 161-180.
- The agency permanent establishment / Barsony, F. ; p. 127-160.
- The attribution of executive and administrative expenses to a permanent establishment / Balco, T. ; p. 377-404.
- The fixed place of business in the context of electronic commerce / Gárate, C. ; p. 41-72.
- The force of attraction principle under the UN-Model Convention / Hirschböck, M. ; p. 405-424.
- The non-discrimination of permanent establishment under tax treaty law / Zorman, G. ; p. 275-296.
- The permanent establishment proviso 10 (4), 11 (4), 12 (3) and 21 (2) MC / Haller, B. ; p. 227-250.
- The property forming part of the business property of the permanent establishment / Morales López, M.E. ; p. 251-274.
- The taxation of profits without a permanent establishment / Resch, R.X. ; p. 475-500.
- The term "fixed establishment" in the Sixth Council Directive (VAT) / Arnreiter, K. ; p. 525-553.
- The transfer of a permanent establishment into and out of a jurisdiction / Pettersson, K. ; p. 451-474.
- The treatment of losses of a permanent establishment / Passeyrer, T. ; p. 425-450.
- ISBN
- 3707305538
- 9783707305531
- OCLC
- 54375646
- SCSB-9992095
- Owning Institutions
- Harvard Library