| 000 | 02632cam a2200301 i 4500 | ||
|---|---|---|---|
| 001 | on1047688112 | ||
| 003 | OCoLC | ||
| 007 | ta | ||
| 008 | 210106s2018 ne b 001 0 eng | ||
| 010 | _a 2018296910 | ||
| 020 | _a9789041190482 (hbk.) | ||
| 020 | _a9041190481 (hbk.) | ||
| 035 | _a(OCoLC)1047688112 | ||
| 050 |
_aK4475 _b.P46 2018 |
||
| 245 | 0 | 0 |
_aPermanent establishments : _ba domestic taxation, bilateral tax treaty and OECD perspective / _ceditors, Ekkehart Reimer, Stefan Schmid, Marianne Orell. |
| 250 | _a6th ed. | ||
| 260 |
_aAlphen aan den Rijn, The Netherlands : _bKluwer Law International B.V., _cc2018. |
||
| 300 | _a1 vol. (various pagings) | ||
| 504 | _aIncludes bibliographical references and index. | ||
| 505 | 0 | _aPermanent 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 | _aThis 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 | _aDouble taxation. | |
| 650 | 4 |
_aInternational business enterprises _xTaxation _xLaw and legislation. |
|
| 700 | 1 | _aReimer, Ekkehart. | |
| 700 | 1 |
_aSchmid, Stefan _c(Tax consultant) |
|
| 700 | 1 | _aOrell, Marianne. | |
| 942 |
_2lcc _cBK |
||
| 999 |
_c240 _d240 |
||