Research Catalog

Permanent establishments : a domestic taxation, bilateral tax treaty and OECD perspective

Title
Permanent establishments : a domestic taxation, bilateral tax treaty and OECD perspective / editors, Ekkehart Reimer, University of Heidelberg, Stefan Schmid, Marianne Orell, Pricewaterhouse Coopers.
Publication
  • Alphen aan den Rijn, The Netherlands : Kluwer Law International, [2014]
  • Frederick, MD, United States of America : Sold and distributed in North, Central and South America by Aspen Publishers, Inc.

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Details

Additional Authors
  • Reimer, Ekkehart
  • Schmid, Stefan (Tax consultant)
  • Orell, Marianne
Description
1 volume (various pagings) : illustrations; 25 cm
Summary
This book provides comprehensive guidance on a variety of complex permanent establishment (PE) issues. Its initial chapters analyse the latest OECD developments in the context of Articles 5 and 7 of the OECD Model Tax Convention (2010 update) while 19 country chapters cover domestic PE issues as well as country-specific treaty developments from a practical perspective. This edition provides new analyses of service PEs and the 2014 (draft) update of the official Commentary on Article 5 of the OECD Model. It takes into consideration case law and literature published up to the end of 2012.
Subject
  • Musterabkommen auf dem Gebiet der Steuern von Einkommen und Vermögen
  • Double taxation
  • International business enterprises > Taxation > Law and legislation
  • Betriebsstätte
  • Internationales Steuerrecht
  • Multinationales Unternehmen
  • Niederlassungsfreiheit
Genre/Form
  • Essay
  • essays.
  • Essays.
  • Essais.
Bibliography (note)
  • Includes bibliographical references and index.
Contents
Permanent Establishment in the OECD Model Tax Convention / Ekkehart Reimer -- Australia / Peter Collins, 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 / Oliver Mattern, Marcin Zimny -- 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, Natalia Kuznetsova, Valeria Lukina, Boris Ostrovskiy -- Spain / Ramón Mullerat, Anna Mallol -- Sweden / Gunnar Andersson, Roger Gavelin -- Switzerland / Stefan Schmid, Marianne Orell -- United Kingdom / Peter Cussons, Chloë Paterson -- United States / Oren Penn, Daniel Rinke.
ISBN
  • 9789041138989
  • 9041138986
  • 9888002211 (canceled/invalid)
LCCN
2013417351
OCLC
  • ocn861361255
  • 861361255
  • SCSB-1801948
Owning Institutions
Princeton University Library