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The Attribution of Profits to Permanent Establishments : The Taxation o Fintra-Company Delings
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The attribution of profits to permanent establishments (PEs) is probably one of the most complex subjects of the international tax arena. The interaction of treaty rules and domestic legislations sometimes leads to unacceptable results such as double taxation or double non-taxation. This Book compares the tax treatment of cross-border dealings between different parts of the same enterprise in several countries.
Raffaele Russo - Personal Name
19 ATT raf
90-76078-84-X
19 ATT raf
Book
English
IBFD Publications
2005
Amsterdam
viii, 470 p.; 23 cm
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