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Kluwer Law International

Cross-border Taxation of Permanent Establishments : An International Comparison

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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
 

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