How Fixed Is a Permanent Establishment?: 42 (Series on International Taxation, 42) - Image 1

£167.00

Kluwer Law International How Fixed Is a Permanent Establishment?: 42 (Series on International Taxation, 42)

Name: How Fixed Is a Permanent Establishment?: 42 (Series on International Taxation, 42)
Brand: Kluwer Law International
Price: 167.0 GBP
Availability: InStock

International

Price History & Forecast

Last 45 days • 45 data points (No recent data available)

Historical

Generating forecast...

Price Distribution

Price distribution over 45 days • 1 price levels

Days at Price

Price Analysis

Most common price: £167 (45 days, 100.0%)

Price range: £167 - £167

Price levels: 1 different prices over 45 days

Description

Permanent establishment is the key concept for allocating taxation rights in respect of business income, and the question Is there a permanent establishment? is a tax treaty issue that advisers, government officials, and courts perennially confront. Based on a fixed link to the ground , 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? Drawing on case law, administrative practice, and business decisions in numerous jurisdictions, the author discusses the permanent establishment criteria under conditions of e-commerce and the service economy. He shows that the OECD Model Convention and its commentaries already offer the basis for the evolution of the analysis of the concept, and that the preservation of permanent establishment protects and maintains the level playing field between capital importing and capital exporting economies.

Product Specifications

Brand: Kluwer Law International
Format: Hardcover
ASIN: 9041146628
Category: Books > Subjects > Business, Finance & Law > Law > International
Domain: Amazon UK
Release Date: 01 March 2013
Listed Since: 25 January 2013

Barcode

No barcode data available

Kluwer Law International How Fixed Is a Permanent Establishment?: 42 (Series on International Taxation, 42)

Price History & Forecast

Price Distribution

Price Analysis

Description

Product Specifications

Barcode

Similar Products You Might Like

Wolters Kluwer Fundamentals of Permanent Establishments

Permanent Establishment: Erosion of a Tax Treaty Principle

International Taxation of Electronic Commerce

Wolters Kluwer Fixed Establishments in European VAT - EUCOTAX 39

Permanent Establishment: Erosion of a Tax Treaty Principle (International Taxation, 13)

Retaliation in the WTO Dispute Settlement System (Global Trade Law Series) (Global Trade Law, 19)

Permanent Establishments - A Planning Primer

Cambridge International Taxation of Permanent Establishments

The Taxation of Permanent Establishments: A Critical Analysis of the Authorised OECD Approach and Its Implementation in German Tax Law under Specific ... Schriften zur Betriebswirtschaft, 37)

Taxing Global Digital Commerce

Taxing Global Digital Commerce

Kluwer Law International - Double Non-taxation and Hybrid Entities

A Multilateral Tax Treaty: Designing an Instrument to Modernise International Tax Law (Series on International Taxation)

International Business Taxation: A Study in the Internationalization of Business Regulation

Exploring the Nexus Doctrine In International Tax Law: 77 (Series on International Taxation, 77)

Tax Sovereignty in the BEPS Era (Series on International Taxation)

International Tax Primer

Kluwer Law International - E-Commerce Law Textbook

The Resolution of International Tax Disputes: From the Established Mechanisms Towards an Institutionalised International Instrument (Series on International Taxation)

The OECD’s Global Minimum Tax and its Implementation in the EU – A Legal Analysis of Pillar Two in the Light of Tax Treaty and EU Law

The EU and Third Countries: Direct Taxation (Eucotax Series on European Taxation): 17

Value Added Tax and the Digital Economy: The 2015 EU Rules and Broader Issues (Eucotax Series on European Taxation, 46)

Direct Taxation in Relation to the Freedom of Establishment and the Free Movement of Capital: 9 (EUCOTAX Series on European Taxation Series Set)

Dealing with the Fragmented International Legal Environment: WTO, International Tax and Internal Tax Regulations