Research Catalog

Title

• Permanent establishments : a domestic taxation, bilateral tax treaty and OECD perspective / editors, Ekkehart Reimer, University of Heidelberg, Stefan Schmid, Marianne Orell, PricewaterhouseCoopers.

Publication

• Alphen aan den Rijn, The Netherlands : Wolters Kluwer Law & Business, Kluwer Law International, [2015]
• Frederick, MD, United States of America : Sold and distributed in North, Central and South America by Aspen Publishers, Inc.
• ©2015

Items in the Library & Off-site

Holdings

Details

Additional Authors

• Orell, Marianne,
• Reimer, Ekkehart
• Reimer, Ekkehart.
• Schmid, Stefan (Tax consultant),

Description

1 volume (various pagings) : illustrations; 25 cm

Subject

• Betriebsstätte
• Double taxation
• Double taxation
• International business enterprises > Law and legislation
• Internationales Steuerrecht
• Multinationales Unternehmen
• Musterabkommen auf dem Gebiet der Steuern von Einkommen und Vermögen
• Niederlassungsfreiheit

Genre/Form

Essays.

Bibliography (note)

• Includes bibliographical references and index.

Processing Action (note)

• committed to retain

Contents

Permanent Establishment in the OECD Model Tax Convention / Ekkehart Reimer -- Australia / Peter Collins, Hamish McElwee Garrick Robinson -- Austria / Herbert Greinecker, Gülay Karatas -- Belgium / Pascal Janssens, Bertrand Vandepitte, Sofie Van de Perre -- China / Matthew Mui, Alan Yam -- Denmark / Søren Jesper Hansen, Elizabeth Brandt, Lene Munk Rasmussen -- Estonia / Iren Koplimets, Karl-Rauno Miljand -- France / Renaud Jouffroy, Emmanuel Raingeard de la Blétière -- Germany / Claus Jochimsen, Maximilian Schrepfer -- Hungary / Ákos Burján, Ibolya Tóth -- India / Ketan Dalai, Vishal J. Shah, Smit Sheth -- Italy / Fabrizio Acerbis, Francesco Nuzzolo -- Japan / Yoshiyasu Okada, Yumiko Arai -- The Netherlands / Suzanne Boers, Hein Vermeulen, Ciska Wisman -- Russia / Mikhail Filinov, Valeria Lukina, Boris Ostrovskiy, Dmitriy Yasnovskiy -- South Africa / David Lermer, Johann Hattingh, Chris de Bruyn -- Spain / Ramón Mullerat, Anna Mallol -- Sweden / Gunnar Andersson, Carl Wattrang, PwC Sweden -- Switzerland / Stefan Schmid, Marianne Orell -- United Kingdom / Peter Cussons, Chloë Paterson -- United States / Oren Penn, Stephen Nauheim, Daniel Rinke.

ISBN

• 9789041159496
• 9041159495

OCLC

907682397

Owning Institutions

Harvard Library