Permanent Establishments: A Planning Primer

Description

This book is a comprehensive review of the tax treaty concept of a `permanent establishment' from its origins in early Prussian and British tax law to its present manifestation in over 1250 bilateral income tax treaties written by two of the leading authors on the subject. The book covers both Anglo Saxon and civil law precedent, The OECD and US model treaties used in developed country treaties and the differing approach of the UN model for developing countries.

The book exhanstively deals with all aspects of the `fixed place of business' and `dependent agency' permanent establishments and the exceptions for independent agents, permitted ancilliary activities and parent subsidiary relationships.

The text integrates conceptual analyses and technical discussion with relevant tax planning opportunities, appropriately highlighted or diagrammed. A number of valuable tax planning techniques are presented which have not been previously discussed in any literature.

Get the book

Amazon.com

Search the book

eBay.com

Search the book

Other editions

• 

  Permanent Establishments: A Domestic Taxation, Bilateral Tax Treaty and OECD...

  • 2018-06-07
  • 938 pages
  • Paperback
  • Kluwer Law International B.V.
• 

  Permanent Establishments: A Domestic Taxation, Bilateral Tax Treaty and OECD...

  • 2018-06-05
  • 936 pages
  • Paperback
  • Kluwer Law International

Similar books

• 

  Consumer Demand and Labor Supply: Goods, Monetary Assets, and Time

  By William A. Barnett

  Frey , Bruno S. and Hans - Jürgen Ramser , 1976 , The political business cycle : A comment , Review of Economic Studies 43 ... Kramer , Gerald H. , 1971 , Short - run fluctuations in U.S. voting behavior , 1896–1964 , American Political ...

• 

  What Money Can't Buy: Family Income and Children's Life Chances

  By Susan E. Mayer

  The fact that higher welfare benefits result in more young single mothers ' setting up their own households ( Ellwood and Bane 1985 ) implies that these Census estimates are somewhat downwardly biased . Nonetheless , the results using ...

• 

  Saving the Mail: How to Solve the Problems of the U.S. Postal Service

  By Rick Geddes, R. Richard Geddes

  ... Jr. Resident Scholar Randall Lutter Resident Scholar John H. Makin Resident Scholar ; Director , Fiscal Policy Studies Allan H. Meltzer Visiting Scholar Joshua Muravchik Resident Scholar Charles Murray Bradley Fellow Michael Novak ...

• 

  Sir Humphrey's Legacy: Facing Up to the Cost of Public Sector Pensions

  By Philip Booth, Neil Record, Nick Silver

  The Benefits or Costs of EU Membership Brian Hindley & Martin Howe Occasional Paper 99 ( new edition ) ; ISBN 0 255 36502 0 £ 10.00 Buckingham at 25 Freeing the Universities from State Control Edited by James Tooley Readings 55 ; ISBN 0 ...

• 

  IQ and the Wealth of Nations

  By Richard Lynn, Tatu Vanhanen

  Richard Lynn, Tatu Vanhanen, M. Stuart Arthur J. Vidich ... We use the Pearson correlation coefficient ( r ) to measure the strength of relationship between national IQs and measures of economic growth and development .

• 

  The Economics of Strategy

  By David Besanko, David Dranove, Mark T. Shanley

  McQuay - Perfex Kennametal , Inc. Nalco Chemical Pullman PPG Industries Ingersoll Rand Buckeye Int'l Rogers Corp. Dennison Mfg . Robbins & Meyers Illinois Tool Works Pepsico , Inc. Rexnord , Inc. Ex - Cell - o Diamond Shamrock Tenneco ...

• 

  愛上經濟：一個談經濟學的愛情故事（暢銷紀念版）

  By 羅素．羅伯茲

  一個談經濟學的愛情故事，也極富教育意義 市場是一隻「看不見的手」， 而資本主義也有一顆「看不見的心」， 規律地跳動著， 默默在改善人類的生活。 ...

• 

  The Spaces of Organisation and the Organisation of Space: Power, Identity and Materiality at Work

  By Karen Dale, Gibson Burrell

  This book examines the role and utilization of workplace 'space': how it is organized; how it can reflect organisational values; how it can affect employee identities; and the many ways in which the physical environment can influence and ...

• 

  The Worldly Philosophers: The Lives, Times, and Ideas of the Great Economic Thinkers

  By Robert L. Heilbroner

  Max Weber , The Protestant Ethic and the Spirit of Capitalism * ( G. Allen and Unwin , London , 1930 ) is another classic in the field , but somewhat more demanding of the reader . The person who wants a less specialized overview of the ...

• 

  مصادر الدخل المتعدد: Multiple Streams of Income: How to Generate a Lifetime of Unlimited Wealth

  By Robert G. Allen

  هل تود أن تتدفق مصادر الدخل المتعدد إلى حياتك؟ إذا وافقت على ذلك فسوف تستفيد من الكتاب الجديد لروبرت ج.آلين(مصادر الدخل المتعدد)، من ...