Is there a permanent establishment?
By: general reporters: Jacques Sasseville, Arvid A. Skaar ; discussion leader: Philip Baker
Contributors: Sasseville, Jacques; Skaar, Arvid Aage; Baker, Philip, 1955-; International Fiscal Association
Series: Cahiers de droit fiscal international -- v. 94a; Cahiers de droit fiscal international -- v. 94a.
Publisher: Sdu Uitgevers
Published: 2009
Place of publication: The Hague
Language: eng
Number of pages: 747
ISBN-13: 9789012381710
Subjects: Double taxation; Congresses; International business enterprises; Taxation; Law and legislation; Företagsjuridik; Dubbelbeskattning; Internationell skatterätt
Description: This report discusses the tax treaty definition of permanent establishment (PE). The included reports presents a global picture of how the short treaty definition of PE, and the most common extensions and exceptions to this definition, have been interpreted by courts and tax administrations.
Notes: Includes bibliographical references.