Fundamentals of Permanent Establishments

Revised Auflage
ISBN: 978-90-411-4948-0
Verlag: Wolters Kluwer

Buch, Englisch, 320 Seiten

The permanent establishment (PE) concept is a threshold issue which must be confronted and addressed by virtually every enterprise seeking to conduct trading activities in one or more countries other than its home country. Whether or not an enterprise has a 舖permanent establishment舗 in a country defines whether its trading income can be taxed or is exempt under a network of over 1,000 bilateral income tax treaties and some local laws. Today, the interaction of rapidly changing rules, increased enforcement, and evolving business operations creates a challenging environment for tax directors of global businesses who must understand and manage their company舗s PE risks.

Autoren/Hrsg.

Williams, Robert L

Williams, Robert

Fachgebiete

• Wirtschaftswissenschaften Betriebswirtschaft Unternehmensfinanzen Betriebliches Steuerwesen
• Rechtswissenschaften Recht, Rechtswissenschaft Allgemein Recht mehrerer Jurisdiktionen, Synopsen
• Rechtswissenschaften Steuerrecht Internationales und Europäisches Steuer-, Bilanz- und Rechnungslegungsrecht
• Wirtschaftswissenschaften Betriebswirtschaft Unternehmensfinanzen Internationales Rechnungswesen

Inhaltsverzeichnis

Abbreviations.
Foreword.
Chapter 1 Historical Development of the Concept.
Chapter 2 Elements of the Basic Definition: Fixed Place of Business.
Chapter 3 Building Sites and Construction or Assembly Projects.
Chapter 4 Special Provisions for Mineral Extraction.
Chapter 5 Agency Permanent Establishments.
Chapter 6 Preparatory and Auxiliary Activities and Places.
Chapter 7 Permanent Establishments – Services and Secondments.
Chapter 8 Tax in the Cloud – The Permanent Establishment Concept and the Digital Economy.
Chapter 9 PE Issues Arising from Centralized Tax Models.
Chapter 10 Permanent Establishment and Partnerships.
Bibliography.
Table of Cases.
Index.