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Fundamentals of Permanent Establishments

Robert L Williams

Fundamentals of Permanent Establishments

Fundamentals of Permanent Establishments

Fundamentals of Permanent Establishments

 

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.


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Beschrijving Fundamentals of Permanent Establishments

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.


ISBN
9789041149480
Pagina's
320
Verschenen
NUR
826
Uitvoering
Hardback
Taal
Engels
Uitgever
Kluwer Law International