Permanent establishments : (Record no. 240)

MARC details
000 -LEADER
fixed length control field 02632cam a2200301 i 4500
003 - CONTROL NUMBER IDENTIFIER
control field OCoLC
007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION
fixed length control field ta
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 210106s2018 ne b 001 0 eng
010 ## - LIBRARY OF CONGRESS CONTROL NUMBER
LC control number 2018296910
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
International Standard Book Number 9789041190482 (hbk.)
International Standard Book Number 9041190481 (hbk.)
035 ## - SYSTEM CONTROL NUMBER
System control number (OCoLC)1047688112
050 ## - LIBRARY OF CONGRESS CALL NUMBER
Classification number K4475
Item number .P46 2018
245 00 - TITLE STATEMENT
Title Permanent establishments :
Remainder of title a domestic taxation, bilateral tax treaty and OECD perspective /
Statement of responsibility, etc. editors, Ekkehart Reimer, Stefan Schmid, Marianne Orell.
250 ## - EDITION STATEMENT
Edition statement 6th ed.
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Place of publication, distribution, etc. Alphen aan den Rijn, The Netherlands :
Name of publisher, distributor, etc. Kluwer Law International B.V.,
Date of publication, distribution, etc. c2018.
300 ## - PHYSICAL DESCRIPTION
Extent 1 vol. (various pagings)
504 ## - BIBLIOGRAPHY, ETC. NOTE
Bibliography, etc. note Includes bibliographical references and index.
505 0# - FORMATTED CONTENTS NOTE
Formatted contents note Permanent establishment in the OECD Model Tax Convention / Ekkehart Reimer -- Australia / Peter Collins & Hamish McElwee -- Austria / Herbert Greinecker, Martin Jann & Veronika Dauer -- Belgium / Maarten Temmerman, Tom Stuer & Dennis Matthijs -- China / Matthew Mui, Alan Yam, Raymond Wong, Frank Feng & Jessica Ma -- Denmark / Søren Jesper Hansen, Lene Munk Rasmussen, Martin Poulsen & Lars Ellegard Holst -- Estonia / Iren Lipre & Maret Ansperi -- France / Renaud Jouffroy & Sandra Fleurier -- Germany / Huili Wang & Mathias Schreiber -- Hungary / Ákos Burján & Eszter Turcsik -- India / Vishal J. Shah, Smit Sheth & Kunal Mehta -- Italy / Fabrizio Acerbis & Francesco Nuzzolo -- Japan / Yoshiyasu Okada & Yumiko Arai -- Mexico / Mauricio Hurtado, David Cuellar, Luis Felipe Muñoz & Jose Antonio Gonzalez -- The Netherlands / Hein Vermeulen & Ciska Wisman -- Russia / Mikhail Filinov -- South Africa / Osman Mollagee & David Lermer -- Spain / Ramón Mullerat & Anna Mallol -- Sweden / Peter Lindblad & Anna Berglund -- Switzerland / Stefan Schmid & Marianne Orell -- United Kingdom / Mike Cooper & Sonia Watson -- United States / Oren Penn, Stephen Nauheim & Daniel Rinke.
520 ## - SUMMARY, ETC.
Summary, etc. This book provides comprehensive guidance on a variety of complex permanent establishment (PE) issues. Its initial chapter analyses the latest OECD and EU developments in the context of Articles 5 and 7 of the OECD Model Tax Convention. 21 country chapters cover domestic PE issues as well as country-specific treaty developments from a practical perspective. It takes into consideration case law and literature published till the end of 2017.
650 #4 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element Double taxation.
Topical term or geographic name entry element International business enterprises
General subdivision Taxation
-- Law and legislation.
700 1# - ADDED ENTRY--PERSONAL NAME
Personal name Reimer, Ekkehart.
Personal name Schmid, Stefan
Titles and other words associated with a name (Tax consultant)
Personal name Orell, Marianne.
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Source of classification or shelving scheme Library of Congress Classification
Koha item type Books
Holdings
Withdrawn status Lost status Damaged status Not for loan Permanent Location Current Location Shelving location Date acquired Full call number Barcode Date last seen Price effective from Koha item type
        Punsarn Library Punsarn Library General Stacks 17/06/2021 K4475 .P46 2018 PNLIB21060054 17/06/2021 17/06/2021 Books