02632cam a2200301 i 4500 on1047688112 OCoLC ta 210106s2018 ne b 001 0 eng 2018296910 9789041190482 (hbk.) 9041190481 (hbk.) (OCoLC)1047688112 K4475 .P46 2018 Permanent establishments : a domestic taxation, bilateral tax treaty and OECD perspective / editors, Ekkehart Reimer, Stefan Schmid, Marianne Orell. 6th ed. Alphen aan den Rijn, The Netherlands : Kluwer Law International B.V., c2018. 1 vol. (various pagings) Includes bibliographical references and index. 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. 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. Double taxation. International business enterprises Taxation Law and legislation. Reimer, Ekkehart. Schmid, Stefan (Tax consultant) Orell, Marianne. lcc BK 0 0 0 0 PNLIB PNLIB GEN 2021-06-17 K4475 .P46 2018 PNLIB21060054 2021-06-17 2021-06-17 BK 240 240