Record Detail Back
Permanent Establishment: Erosion of a Tax Treaty Principle 2nd edition
- Share to:
A new edition of the preeminent work on the permanent establishment (PE) is a major event in tax law scholarship. Taking into account changes in judicial and administrative practice as well as the Organisation for Economic Co-operation and Development's (OECD's) and the United Nation's (UN's) work in the three decades since the first edition, the present study brings the analysis up to date with the current internationally accepted interpretation of PE. The analysis is based on more than 720 cases from more than 20 countries, in addition to the OECD and UN model treaties and more than 630 books, articles, and official documents.
Arvid A. Skaar - Personal Name
2nd
19 PER arv 2
9789403520612
19 PER arv 2
Book
English
Kluwer law international
2020
The Netherlands
xiii, 927 p, 24,5 cm
LOADING LIST...
LOADING LIST...