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Permanent establishments : a domestic taxation, bilateral tax treaty and OECD perspective / editors, Ekkehart Reimer, Stefan Schmid, Marianne Orell.

Contributor(s): Material type: TextTextPublication details: Alphen aan den Rijn, The Netherlands : Kluwer Law International B.V., c2018.Edition: 6th edDescription: 1 vol. (various pagings)ISBN:
  • 9789041190482 (hbk.)
  • 9041190481 (hbk.)
Subject(s): LOC classification:
  • K4475 .P46 2018
Contents:
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.
Summary: 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.
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Item type Home library Shelving location Call number Status Barcode
Books Books Punsarn Library General Stacks K4475 .P46 2018 (Browse shelf(Opens below)) Available PNLIB21060054
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Includes bibliographical references and index.

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.

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.

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