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

Başlık:

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,

Holds:
Copies:

Mevcut:*

Library	Materyal Türü	Demirbaş	Yer Numarası	Durumu / Lokasyon / İade Tarihi
Arıyor... Ekonomi Kütüphanesi	Kitap	EKOBKN0003453	343.05267 PER 2016	Arıyor... Unknown

Mevcut:*

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