MARC details
| 000 -LEADER |
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| fixed length control field |
02632cam a2200301 i 4500 |
| 003 - CONTROL NUMBER IDENTIFIER |
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| control field |
OCoLC |
| 007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION |
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| fixed length control field |
ta |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
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| fixed length control field |
210106s2018 ne b 001 0 eng |
| 010 ## - LIBRARY OF CONGRESS CONTROL NUMBER |
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| LC control number |
2018296910 |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
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| International Standard Book Number |
9789041190482 (hbk.) |
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| International Standard Book Number |
9041190481 (hbk.) |
| 035 ## - SYSTEM CONTROL NUMBER |
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| System control number |
(OCoLC)1047688112 |
| 050 ## - LIBRARY OF CONGRESS CALL NUMBER |
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| Classification number |
K4475 |
| Item number |
.P46 2018 |
| 245 00 - TITLE STATEMENT |
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| Title |
Permanent establishments : |
| Remainder of title |
a domestic taxation, bilateral tax treaty and OECD perspective / |
| Statement of responsibility, etc. |
editors, Ekkehart Reimer, Stefan Schmid, Marianne Orell. |
| 250 ## - EDITION STATEMENT |
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| Edition statement |
6th ed. |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. |
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| Place of publication, distribution, etc. |
Alphen aan den Rijn, The Netherlands : |
| Name of publisher, distributor, etc. |
Kluwer Law International B.V., |
| Date of publication, distribution, etc. |
c2018. |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
1 vol. (various pagings) |
| 504 ## - BIBLIOGRAPHY, ETC. NOTE |
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| Bibliography, etc. note |
Includes bibliographical references and index. |
| 505 0# - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Permanent establishment in the OECD Model Tax Convention / Ekkehart Reimer -- Australia / Peter Collins & Hamish McElwee -- Austria / Herbert Greinecker, Martin Jann & Veronika Dauer -- Belgium / Maarten Temmerman, Tom Stuer & Dennis Matthijs -- China / Matthew Mui, Alan Yam, Raymond Wong, Frank Feng & Jessica Ma -- Denmark / Søren Jesper Hansen, Lene Munk Rasmussen, Martin Poulsen & Lars Ellegard Holst -- Estonia / Iren Lipre & Maret Ansperi -- France / Renaud Jouffroy & Sandra Fleurier -- Germany / Huili Wang & Mathias Schreiber -- Hungary / Ákos Burján & Eszter Turcsik -- India / Vishal J. Shah, Smit Sheth & Kunal Mehta -- Italy / Fabrizio Acerbis & Francesco Nuzzolo -- Japan / Yoshiyasu Okada & Yumiko Arai -- Mexico / Mauricio Hurtado, David Cuellar, Luis Felipe Muñoz & Jose Antonio Gonzalez -- The Netherlands / Hein Vermeulen & Ciska Wisman -- Russia / Mikhail Filinov -- South Africa / Osman Mollagee & David Lermer -- Spain / Ramón Mullerat & Anna Mallol -- Sweden / Peter Lindblad & Anna Berglund -- Switzerland / Stefan Schmid & Marianne Orell -- United Kingdom / Mike Cooper & Sonia Watson -- United States / Oren Penn, Stephen Nauheim & Daniel Rinke. |
| 520 ## - SUMMARY, ETC. |
|---|
| Summary, etc. |
This book provides comprehensive guidance on a variety of complex permanent establishment (PE) issues. Its initial chapter analyses the latest OECD and EU developments in the context of Articles 5 and 7 of the OECD Model Tax Convention. 21 country chapters cover domestic PE issues as well as country-specific treaty developments from a practical perspective. It takes into consideration case law and literature published till the end of 2017. |
| 650 #4 - SUBJECT ADDED ENTRY--TOPICAL TERM |
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| Topical term or geographic name entry element |
Double taxation. |
|
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| Topical term or geographic name entry element |
International business enterprises |
| General subdivision |
Taxation |
| -- |
Law and legislation. |
| 700 1# - ADDED ENTRY--PERSONAL NAME |
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| Personal name |
Reimer, Ekkehart. |
|
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| Personal name |
Schmid, Stefan |
| Titles and other words associated with a name |
(Tax consultant) |
|
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| Personal name |
Orell, Marianne. |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
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| Source of classification or shelving scheme |
Library of Congress Classification |
| Koha item type |
Books |
