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The Taxation of Permanent Establishments

- A Critical Analysis of the Authorised OECD Approach and Its Implementation in German Tax Law under Specific Consideration of the Challenges Imposed to the PE Concept by the Digitalisation of the Economy

Om The Taxation of Permanent Establishments

This book provides a comprehensive analysis of the rules governing the taxation of permanent establishments as implemented in the OECD Model Tax Convention and German national tax law.

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  • Språk:
  • Engelsk
  • ISBN:
  • 9783658339999
  • Bindende:
  • Paperback
  • Sider:
  • 500
  • Utgitt:
  • 27. juni 2021
  • Utgave:
  • 12021
  • Dimensjoner:
  • 148x210x0 mm.
  • Vekt:
  • 688 g.
  • BLACK NOVEMBER
  Gratis frakt
Leveringstid: 2-4 uker
Forventet levering: 20. desember 2024

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This book provides a comprehensive analysis of the rules governing the taxation of permanent establishments as implemented in the OECD Model Tax Convention and German national tax law.

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