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Permanent establishments : a domestic taxation, bilateral tax treaty and OECD perspective / editors, Ekkehart Reimer, University of Heidelberg, Stefan Schmid, Marianne Orell, PricewaterhouseCoopers.

Title
  2. Permanent establishments : a domestic taxation, bilateral tax treaty and OECD perspective / editors, Ekkehart Reimer, University of Heidelberg, Stefan Schmid, Marianne Orell, PricewaterhouseCoopers.
Published by
  1. Alphen aan den Rijn, The Netherlands : Wolters Kluwer Law & Business, Kluwer Law International, [2015]
  2. Frederick, MD, United States of America : Sold and distributed in North, Central and South America by Aspen Publishers, Inc.
  3. ©2015

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Details

Additional authors
  1. Orell, Marianne,
  2. Reimer, Ekkehart
  3. Reimer, Ekkehart.
  4. Schmid, Stefan (Tax consultant),
Description
  1. 1 volume (various pagings) : illustrations; 25 cm
Subject
  1. Betriebsstätte
  2. Double taxation
  3. Double taxation
  4. International business enterprises > Law and legislation
  5. Internationales Steuerrecht
  6. Multinationales Unternehmen
  7. Musterabkommen auf dem Gebiet der Steuern von Einkommen und Vermögen
  8. Niederlassungsfreiheit
Genre/Form
  1. Essays.
Contents
  1. Permanent Establishment in the OECD Model Tax Convention / Ekkehart Reimer -- Australia / Peter Collins, Hamish McElwee Garrick Robinson -- Austria / Herbert Greinecker, Gülay Karatas -- Belgium / Pascal Janssens, Bertrand Vandepitte, Sofie Van de Perre -- China / Matthew Mui, Alan Yam -- Denmark / Søren Jesper Hansen, Elizabeth Brandt, Lene Munk Rasmussen -- Estonia / Iren Koplimets, Karl-Rauno Miljand -- France / Renaud Jouffroy, Emmanuel Raingeard de la Blétière -- Germany / Claus Jochimsen, Maximilian Schrepfer -- Hungary / Ákos Burján, Ibolya Tóth -- India / Ketan Dalai, Vishal J. Shah, Smit Sheth -- Italy / Fabrizio Acerbis, Francesco Nuzzolo -- Japan / Yoshiyasu Okada, Yumiko Arai -- The Netherlands / Suzanne Boers, Hein Vermeulen, Ciska Wisman -- Russia / Mikhail Filinov, Valeria Lukina, Boris Ostrovskiy, Dmitriy Yasnovskiy -- South Africa / David Lermer, Johann Hattingh, Chris de Bruyn -- Spain / Ramón Mullerat, Anna Mallol -- Sweden / Gunnar Andersson, Carl Wattrang, PwC Sweden -- Switzerland / Stefan Schmid, Marianne Orell -- United Kingdom / Peter Cussons, Chloë Paterson -- United States / Oren Penn, Stephen Nauheim, Daniel Rinke.
Owning institution
  1. Harvard Library
Bibliography (note)
  1. Includes bibliographical references and index.
Processing action (note)
  1. committed to retain