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Permanent Establishments : A Domestic Taxation, Bilateral Tax Treaty and OECD Perspective
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Permanent Establishments (PEs) are a key facet of international taxation.They constitute the crucial threshold for the assignment of taxing rights toa jurisdiction in all cases of enterprises operating in more than onecountry. The issue of whether there is a PE, and how much profit should beallocated to it, is an increasingly important factor in tax planning, taxaccounting, tax compliance, and related tax risk management.
19 PER ekk
978-90-411-3132-2
19 PER ekk
Book
English
Kluwer law international
2011
Alphen ann den rjn
xxxvi, various page.; 23 cm
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