Title: Is there a permanent establishment?
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.
Subjects: Double taxation, Congresses, International business enterprises, Taxation, Law and legislation, Företagsjuridik, Dubbelbeskattning, Internationell skatterätt