Fundamentals of Permanent Establishments

Fundamentals of Permanent Establishments
Author :
Publisher : Kluwer Law International
Total Pages : 0
Release :
ISBN-10 : 9041149481
ISBN-13 : 9789041149480
Rating : 4/5 (480 Downloads)

Book Synopsis Fundamentals of Permanent Establishments by : Robert L. Williams

Download or read book Fundamentals of Permanent Establishments written by Robert L. Williams and published by Kluwer Law International. This book was released on 2014 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides an insight into business structuring and the related tax considerations. It covers all important aspects of fixed place of business and dependent agency types of PE, as well as the exceptions for independent agents, permitted ancillary activities, and parent-subsidiary relationships. It provides commentary on applicable rules and discusses regulations and case law from multiple jurisdictions. This new edition has entirely new chapters on e-commerce, supply chain and contract manufacturing structures and service PEs; updates of model treaty changes and PE rulings globally; and features implications of new developments in mineral extraction, real estate leasing and construction management. The book identifies key PE rulings not only in OECD countries, but also in the emerging BRIC countries.


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