Permanent establishments : a domestic taxation, bilateral tax treaty and OECD perspective
tarafından
 
Reimer, Ekkehart, editor.

Başlık
: 
Permanent establishments : a domestic taxation, bilateral tax treaty and OECD perspective

Yazar
: 
Reimer, Ekkehart, editor.

ISBN
: 
9789041167279
 
9789041167286
 
9789041183316

Basım Bilgisi
: 
Fifth edition.

Fiziksel Tanımlama
: 
[1000] pages ; 25 cm.

İçerik
: 
Permanent establishment in the OECD Model Tax Convention / Ekkehart Reimer -- Australia / Peter Collins, Garrick Robinson -- Austria / Herbert Greinecker, Gulay Karatas -- Belgium / Pascal Janssens, Pieter Van Den Berghe, Sofie Van de Perre -- China / Cassie Wong, Matthew Mui, Alan Yam -- Denmark / Soren Jesper Hansen, Elizabeth Brandt, Lene Munk Rasmussen -- Estonia / Erki Uustalu, Peep Kalamae -- France / Renaud Jouffroy, Emmanuel Raingeard de la Bletiere -- Germany / Oliver Mattern, Marcin Zimny -- Hungary / Akos Burjan, Balazs Csomos -- India / Ketan Dalal, Vishal J. Shah, Bijal Desai -- Italy / Fabrizio Acerbis, Francesco Nuzzolo -- Japan / Yoshiyasu Okada, Yumiko Arai -- The Netherlands / Cees Peters, Suzanne Boers -- Russia / Natalia Kuznetsova, Yulia Sakharova, Valeria Lukina -- Spain / Ramon Mullerat, Anna Mallol -- Sweden / Gunnar Andersson, Roger Gavelin -- Switzerland / Nathalie Urban Eggstein, Stefan Schmid, Marianne Orell -- United Kingdom / Penny Wilkie, Peter Cussons -- United States / Oren Penn, Daniel Rinke.

Özet
: 
Permanent Establishments (PEs) are a key facet of international taxation. They constitute the crucial threshold for the assignment of taxing rights to a jurisdiction in all cases of enterprises operating in more than one country. The issue of whether there is a PE, and how much profit should be allocated to it, is an increasingly important factor in tax planning, tax accounting, tax compliance, and related tax risk management. This academically rigorous yet thoroughly practical work provides comprehensive guidance on a variety of complex PE issues. Its initial chapters analyse the latest OECD developments in the context of Articles 5 and 7 of the OECD Model Tax Convention (2014 update) while 20 country chapters cover domestic PE issues as well as country-specific treaty developments from a practical perspective.

Konu Başlığı
: 
Double taxation.
 
Çifte vergileme.
 
International business enterprises -- Taxation -- Law and legislation.
 
Uluslararası ticari teşebbüsler -- Vergilendirme -- Hukuk ve mevzuat.

Yazar Ek Girişi
: 
Reimer, Ekkehart,
 
Schmid, Stefan (Tax consultant),
 
Orell, Marianne,


LibraryMateryal TürüDemirbaşYer NumarasıDurumu / Lokasyon / İade Tarihi
Ekonomi KütüphanesiKitapEKOBKN0003453343.05267 PER 2016Merkez Kütüphane Genel Koleksiyon