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Attribution of Profits to Permanent Establishments
Current Developments, Relevant Issues and Possible Solutions
Produktform: E-Buch Text Elektronisches Buch in proprietärem
52,99 € inkl. MwSt.
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Attribution of Profits to Permanent Establishments
Current Developments, Relevant Issues and Possible Solutions
Produktform: Buch / Einband - flex.(Paperback)
64,00 € inkl. MwSt.
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lieferbar - Lieferzeit 10-15 Werktage
Attribution of Profits to Permanent Establishments
Current Developments, Relevant Issues and Possible Solutions
Produktform: E-Buch Text Elektronisches Buch in proprietärem
52,99 € inkl. MwSt.
kostenloser Versand
lieferbar - Lieferzeit 10-15 Werktage
Transfer Pricing and Intangibles
Current Developments, Relevant Issues and Possible Solutions
Produktform: E-Buch Text Elektronisches Buch in proprietärem
46,99 € inkl. MwSt.
kostenloser Versand
lieferbar - Lieferzeit 10-15 Werktage
Transfer Pricing and Intangibles
Current Developments, Relevant Issues and Possible Solutions
Produktform: E-Buch Text Elektronisches Buch in proprietärem
46,99 € inkl. MwSt.
kostenloser Versand
lieferbar - Lieferzeit 10-15 Werktage
Dependent Agents as Permanent Establishments
Schriftenreihe IStR Band 85 (Ausgabe Österreich)
Produktform: E-Buch Text Elektronisches Buch in proprietärem
62,99 € inkl. MwSt.
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Dependent Agents as Permanent Establishments
Schriftenreihe IStR Band 85 (Ausgabe Österreich)
Produktform: E-Buch Text Elektronisches Buch in proprietärem
Dependent Agents as Permanent Establishments The article on business profits may be the most relevant one in tax treaties. If patterned after the OECD Model Tax Convention, this article allocates the exclusive taxing right over the profits of an enterprise to the residence country, unless the enterprise carries on business in the source country through a permanent establishment. Considering the importance of allocating taxation rights, tax authorities and courts of many countries have increasingly focused on the concept of agency permanent establishment. This book includes 12 chapters which provide an in-depth analysis of the key aspects that need to be taken into account for interpreting the concept of agency permanent establishment. It incorporates the perspectives of leading scholars and practitioners dealing with international tax cases. This book is designed to provide essential insights to academics, practitioners, tax officials and judges who deal or are interested in the field of international taxation.
62,99 € inkl. MwSt.
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ECJ - Recent Developments in Direct Taxation 2014
Schriftenreihe IStR Band 91
Produktform: E-Buch Text Elektronisches Buch in proprietärem
59,99 € inkl. MwSt.
kostenloser Versand
lieferbar - Lieferzeit 10-15 Werktage
ECJ - Recent Developments in Direct Taxation 2014
Schriftenreihe IStR Band 91
Produktform: E-Buch Text Elektronisches Buch in proprietärem
59,99 € inkl. MwSt.
kostenloser Versand
lieferbar - Lieferzeit 10-15 Werktage
CJEU - Recent Developments in Direct Taxation 2017
Schriftenreihe IStR Band 110
Produktform: E-Buch Text Elektronisches Buch in proprietärem
54,99 € inkl. MwSt.
kostenloser Versand
lieferbar - Lieferzeit 10-15 Werktage