Permanent Establishments (PEs) are a key facet of international taxation. They constitute the crucial threshold for the assignment of taxing rights to a jurisdiction in all cases of enterprises operating in more than one country. The issue of whether there is a PE, and how much profit should be allocated to it, is an increasingly important factor in tax planning, tax accounting, tax compliance, and related tax risk management. Providing all the guidance you need, the new edition of Permanent Establishments: A Domestic Taxation, Bilateral Tax Treaty and OECD Perspective covers the treatment of permanent establishments both in domestic tax practice and in the network of double taxation conventions from a truly international perspective.



The fourth edition has been updated by teams of experts from each of the 20 countries profiled to ensure that you benefit from coverage of the latest developments in this field.



How will Permanent Establishments: A Domestic Taxation, Bilateral Tax Treaty and OECD Perspective benefit you?



Practical guidance on a variety of complex PE issues to allow you to act with confidence.

Understand the latest developments with expert analysis of the latest OECD developments in the context of Articles 5 and 7 of the OECD Model Tax Convention (2014 update).

Gain international understanding with 20 country chapters covering domestic PE issues as well as country-specific treaty developments.

The fourth edition of Permanent Establishments: A Domestic Taxation, Bilateral Tax Treaty and OECD Perspective, by Ekkehart Reimer, Stefan Schmid and Marianne Orell, has been developed to provide a thorough examination of the latest developments in the law surrounding Permanent Establishments and is an invaluable guide for all those working in international taxation.



Contributors:



Fabrizio Acerbis, Gunnar Andersson, Yumiko Arai, Suzanne Boers, Elizabeth Brandt, Chris de Bruyn, Ákos Burján, Peter Collins, Peter Cussons, Ketan Dalal, Mikhail Filinov, Herbert Greinecker, Søren Jesper Hansen, Johann Hattingh, Pascal Janssens, Claus Jochimsen, Renaud Jouffroy, Gülay Karatas, David Lermer, Iren Lipre, Valeria Lukina, Anna Mallol, Hamish McElwee, Karl-Rauno Miljand, Matthew Mui, Ramón Mullerat, Stephen Nauheim, Francesco Nuzzolo, Yoshiyasu Okada, Marianne Orell, Boris Ostrovskiy, Chloë Paterson, Oren Penn, Emmanuel Raingeard de la Blétière, Lene Munk Rasmussen, Ekkehart Reimer, Daniel Rinke, Stefan Schmid, Maximilian Schrepfer, Vishal J. Shah, Smit Sheth, Ibolya Tóth, Sofie Van de Perre, Bertrand Vandepitte, Hein Vermeulen, Carl Wattrang, Ciska Wisman, Alan Yam & Dmitriy Yasnovskiy.



This product is also part of the Kluwer Tax Library. Click here for more information.

880 pages