Permanent Establishments

Author: Ekkehart Reimer
Publisher: Kluwer Law International
ISBN: 904113123X
Size: 50.79 MB
Format: PDF, Mobi
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This publication will be shortly available online at: www.kluwerlawonline.com Permanent Establishment in Cross-Border Transactions: Law, Analysis and Compliance Strategies will consist of two parts: Part One ' PE: The Legal and Compliance ...

Permanent Establishment

Author: Ekkehart Reimer
Publisher: Aspen Publishers
ISBN: 9789041167279
Size: 54.32 MB
Format: PDF, ePub, Docs
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Permanent Establishments (PEs) are a key facet of international taxation. 0They constitute the crucial threshold for the assignment of taxing rights to a jurisdiction in all cases of enterprises operating in more than one country.

Taxation In A Global Digital Economy

Author: Ina Kerschner
Publisher: Linde Verlag GmbH
ISBN: 3709409055
Size: 44.11 MB
Format: PDF, ePub, Docs
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Preventing Treaty Abuse (Vienna: Linde, 2016) p. 387. 927 Ekkehart Reimer/
Stefan Schmid/Marianne Orell, Permanent establishments: A domestic taxation,
bilateral tax treaty and OECD perspective (Den Hague: Kluwer Law International,
 ...

Preventing Treaty Abuse

Author: Daniel Blum
Publisher: Linde Verlag GmbH
ISBN: 3709408385
Size: 45.34 MB
Format: PDF, Docs
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1561 Alfred Storck/Lukas Mechtler, 'Permanent Establishments: Proposals
Related to Article 5(3) and (4) of the OECD Model ... E. Reimer in: Permanent
Establishments: A Domestic Taxation, Bilateral Tax Treaty and OECD
Perspective, ...

Base Erosion And Profit Shifting Beps

Author: Michael Lang
Publisher: Linde Verlag GmbH
ISBN: 3709407346
Size: 23.63 MB
Format: PDF
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252 253 254 255 256 257 258 259 260 261 S. Bendlinger, Die Betriebsstätte im
OECDMusterabkommen 2010, SWI ... 9, at 210; E. Reimer, in Permanent
Establishments: A Domestic Taxation, Bilateral Tax Treaty and OECD
Perspective (E.

The Taxation Of Permanent Establishments

Author: Radhakishan Rawal
Publisher: Spiramus Press Ltd
ISBN: 1904905455
Size: 71.53 MB
Format: PDF, Mobi
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This book's principal theme is the taxation of permanent establishments, taking as its starting point the OECD (Organisation for Economic Co-operation and Development) model convention on the avoidance of double taxation, and examining how ...

Judicial Interpretation Of Tax Treaties

Author: Carlo Garbarino
Publisher: Edward Elgar Publishing
ISBN: 1785365886
Size: 29.69 MB
Format: PDF, Mobi
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Adopting a global perspective, the book gives a systematic presentation of the main interpretive proposals put forward by the OECD Commentary, and analyses selected cases decided in domestic tax systems in order to assess whether and how ...

Tax Treaties And Domestic Law

Author: Guglielmo Maisto
Publisher: IBFD
ISBN: 9076078920
Size: 14.64 MB
Format: PDF, ePub, Mobi
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“Tax Treaties and Domestic Law provides an in-depth analysis of the relationship between tax treaties and domestic law.

Non Discrimination In European And Tax Treaty Law

Author: Kasper Dziurdz
Publisher: Linde Verlag GmbH
ISBN: 370940729X
Size: 40.40 MB
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Therefore, non-discrimination suggested itself as a general topic for the master theses of the full-time LL.M. program in 2014/2015. This book takes up and deals with selected issues in depth.

International Taxation Of Permanent Establishments

Author: Michael Kobetsky
Publisher: Cambridge University Press
ISBN: 1139500228
Size: 21.58 MB
Format: PDF, ePub, Mobi
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Michael Kobetsky analyses the principles for allocating the profits of multinational enterprises to permanent establishments under this article, explains the shortcomings of the current arm's length principle for attributing business ...