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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
- Language:
- English
- ISBN:
- 9783658339999
- Binding:
- Paperback
- Pages:
- 500
- Published:
- June 26, 2021
- Edition:
- 12021
- Dimensions:
- 148x210x0 mm.
- Weight:
- 688 g.
Delivery:
1-2 weeks
Expected delivery: November 28, 2024
Description of 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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