Kluwer Law International
Cross-border Taxation of Permanent Establishments : An International Comparison
Product Code:
9789041168320
ISBN13:
9789041168320
Condition:
New
$205.67
Introduction -- Fundamentals and objective -- Source taxation of business profits according to the OECD model -- Source taxation of business profits from a national point of view of Germany, the US and the BRIC states -- Cross-country analysis of the OECD and national PE concepts and the rules on the attribution of business income -- Reform proposals with regard to the PE definition and the attribution of business profits -- Final conclusion in the form of theses
Author: Andreas Waltrich |
Publisher: Kluwer Law International |
Publication Date: Jul 22, 2016 |
Number of Pages: NA pages |
Language: English |
Binding: Hardcover |
ISBN-10: 904116832X |
ISBN-13: 9789041168320 |
Cross-border Taxation of Permanent Establishments : An International Comparison
$205.67
Introduction -- Fundamentals and objective -- Source taxation of business profits according to the OECD model -- Source taxation of business profits from a national point of view of Germany, the US and the BRIC states -- Cross-country analysis of the OECD and national PE concepts and the rules on the attribution of business income -- Reform proposals with regard to the PE definition and the attribution of business profits -- Final conclusion in the form of theses
Author: Andreas Waltrich |
Publisher: Kluwer Law International |
Publication Date: Jul 22, 2016 |
Number of Pages: NA pages |
Language: English |
Binding: Hardcover |
ISBN-10: 904116832X |
ISBN-13: 9789041168320 |