Schriftenreihe zum Internationalen Steuerrecht - Bd. 68:: Permanent Establishments in International and EU Tax Law

Analyzing the Concept of Permanent Establishments
The concept of permanent establishment is a cornerstone of international tax law. The authors, all graduates of the postgraduate program in International Tax Law at the Vienna University of Economics and Business (WU Wien), analyze this concept in detail. The contributions focus on the permanent establishment definition under Article 5 OECD Model Convention, the attribution of profits to permanent establishments under Article 7 OECD Model Convention, and permanent establishment issues arising under EU tax law.

Product details

• Assisted by: Florian Brugger (Editor), Patrick Plansky (Editor)
• Publisher: Linde, Wien
• Languages: English
• Product format: Paperback / Softback
• Released: 18.11.2011
• EAN: 9783707320039
• ISBN: 978-3-7073-2003-9
• No. of pages: 392
• Dimensions: 151 mm x 227 mm x 23 mm
• Weight: 624 g
• Sets: Schriftenreihe zum Internationalen Steuerrecht; Schriftenreihe zum Internationalen Steuerrecht
• Series: Schriftenreihe zum Internationalen Steuerrecht; Series on International Tax Law; Schriftenreihe zum Internationalen Steuerrecht; Series on International Tax Law
• Subjects: Social sciences, law, business > Law > Taxes; Europarecht, EU-Recht