Permanent establishments :  a domestic taxation, bilateral tax treaty and OECD perspective / 
editors, Ekkehart Reimer, Stefan Schmid, Marianne Orell. 
 - 6th ed. 
 - Alphen aan den Rijn, The Netherlands :   Kluwer Law International B.V.,  c2018. 
 - 1 vol. (various pagings)  
<br/><br/>Includes bibliographical references and index. 
<br/><br/>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 / Sřren 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 Muńoz & 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. 
<br/><br/> 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. 
<br/><br/><label>ISBN: </label>9789041190482 (hbk.) 9041190481 (hbk.) 
<br/><br/><label>LCCN: </label>2018296910 
<br/><br/><label>Subjects--Topical Terms: </label><br/>Double taxation.<br/>International business enterprises--Taxation--Law and legislation.
<br/><br/><label>LC Class. No.: </label>K4475  / .P46 2018