Title: How fixed is a permanent establishment? /
Authors: Schaffner, Jean.
Publisher: Kluwer Law International ; Sold and distributed in North, Central and South American by Aspen Publishers,
Year: 2013
Subjects: International business enterprises Taxation Law and legislation; International business enterprises Taxation Law and legislation OECD countries.; Branches (Business enterprises) Taxation Law and legislation.; Business enterprises, Foreign Taxation Law and legislation.; Double taxation Treaties.
Contents: The roots of international tax law and the permanent establishment concept -- Historic evolution of the permanent establishment concept -- Recent developments of the concept of permanent establishment -- The geographical location and the basic definition : the physical PE -- Construction permanent establishments -- Preparatory or auxiliary activities -- Agency permanent establishment -- Conclusion on the territorial location.