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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

af Sven Hentschel

indgår i Hallesche Schriften Zur Betriebswirtschaft serien

The Taxation of Permanent Establishments af Sven Hentschel
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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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  • Sprog:
  • Engelsk
  • ISBN:
  • 9783658339999
  • Indbinding:
  • Paperback
  • Sideantal:
  • 500
  • Udgivet:
  • 27. juni 2021
  • Udgave:
  • 12021
  • Størrelse:
  • 148x210x0 mm.
  • Vægt:
  • 688 g.
  • 8-11 hverdage.
  • 16. december 2024
Forlænget returret til d. 31. januar 2025

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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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