Jean Schaffner

How Fixed Is a Permanent Establishment? (eBook, PDF)

• Format: PDF

Produktbeschreibung

Permanent establishment is the key concept for allocating taxation rights in respect of business income, and the question e -Is there a permanent establishment?e - is a tax treaty issue that advisers, government officials, and courts perennially confront. Based on a e -fixed link to the grounde -, the idea has become progressively more difficult to apply until, at this stage, re-evaluation has become a political necessity. If a permanent establishment may exist in the context of e-commerce, the concept of a geographical presence must be redefined. However, the question remains: is e-commerce a sufficient reason for challenging the well-established permanent establishment nexus?

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Produktdetails

• Verlag: Wolters Kluwer
• Seitenzahl: 344
• Erscheinungstermin: 14. Februar 2013
• Englisch
• ISBN-13: 9789041165183
• Artikelnr.: 72252320