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New Trends in the Definition of Permanent Establishment

This book presents a unique and detailed examination of the definition of permanent establishment in an international context.
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Title:

New Trends in the Definition of Permanent Establishment

Series:

Volume 17 in the EC and International Tax Law Series

Editor(s):
Guglielmo Maisto
Date of publication:
ISBN:

978-90-8722-552-0

Type of publication:

Print book

Number of pages:

1,022

Terms:

Shipping fees apply. View shipping information

Price:
EUR 135 / USD 160 (VAT excl.)
Order Print
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Title:

New Trends in the Definition of Permanent Establishment

Series:

Volume 17 in the EC and International Tax Law Series

Editor(s):
Guglielmo Maisto
Date of publication:
ISBN:

978-90-8722-553-7

Type of publication:

eBook in ePub format

Number of pages:

1,022

Other:

Please note: Adobe Digital Editions is required

Read our eBook FAQ | Download sample  

Price:
EUR 108 / USD 128 (VAT excl.)
Order eBook: ePub
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Title:

New Trends in the Definition of Permanent Establishment

Series:

Volume 17 in the EC and International Tax Law Series

Editor(s):
Guglielmo Maisto
Date of publication:
ISBN:

978-90-8722-554-4

Type of publication:

eBook in PDF format

Number of pages:

1,022

Other:

This format has a fixed layout and is identical to the original print book. It is not possible to adjust font size, however, you can zoom in on a page or graphic.

Please note: Adobe Acrobat Reader is required

For further information see our eBook FAQ.

Price:
EUR 108 / USD 128 (VAT excl.)
Order eBook: PDF
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Title:

New Trends in the Definition of Permanent Establishment

Series:

Volume 17 in the EC and International Tax Law Series

Editor(s):
Guglielmo Maisto
Date of publication:
ISBN:

978-90-8722-552-0

Type of publication:

Online book

Number of pages:

1,022

Terms:

Up to 5 users. View purchase information

Price:
EUR 135 / USD 160 (VAT excl.)
Order Online Book
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  • Order both the print and an electronic version of the book and receive a 20% discount on each format. The discount is calculated automatically in your shopping cart.
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New Trends in the Definition of Permanent Establishment
Why this book?
New Trends in the Definition of Permanent Establishment, comprising the proceedings and working documents of the annual seminar held in Milan in November 2018, is a detailed and comprehensive study on the definition of permanent establishment (PE). It begins with an overview of article 5 of the OECD Model Convention, focusing on the history of that provision and on recent amendments and upcoming challenges thereto. It next deals with the “physical” PE, examining the open issues under pre- and post- BEPS OECD Models, with a particular emphasis on (i) geographic and temporal issues, (ii) problems of interpretation of article 5(3) and (iii) the negative list and fragmentation of activities within groups of companies.

 

The book then analyses the “agency” PE, similarly examining the open issues under pre- and post-BEPS OECD Models and, in particular, (i) the requirement of concluding contracts and playing the principal role in concluding contracts, (ii) the relevance of the conclusion of those contracts “in the name of” the foreign enterprise and (iii) the independent agent exception. Special attention is also devoted to the question whether, within the current international framework, the PE concept should be expanded, particularly with regard to the digital economy.

 

Individual country reports provide an in-depth analysis of the domestic tax regimes and actual tax treaty application and practices by several states, namely Australia, Belgium, Brazil, China (People’s Rep.), France, Germany, India, Italy, Luxembourg, the Netherlands, Norway, South Africa, Spain, Sweden, Switzerland, the United Kingdom and the United States.

 

This book presents a unique and detailed examination of the PE definition in an international context and is therefore an essential reference source for international tax students, practitioners and academics.

 

 

This book is part of the EC and International Tax Law Series
Contributor(s):
Paolo Arginelli, Stephane Austry, Peter H. Blessing, Yariv Brauner, Sophie Chatel, Bruno da Silva, Chloé Delion, Leonardo F. de Moraes e Castro, Maarten F. de Wilde, Michiel Eksteen, Eivind Furuseth, Teresa Galluccio, Raphaëlle Gerno, Sam Gommers, Lee Harley, Johann Hattingh, Linus Jacobsson, Domingo Jesús Jiménez-Valladolid de L’Hotellerie-Fallois, Sunita Jogarajan, Christian Jung, Michael Kobetsky, Na Li, Adolfo Martín Jiménez, Pasquale Pistone, Mathew Oliver, Jacques Sasseville, Jonathan Schwarz, D.P. Sengupta, Julia Sinnig, Lisa Spinosa, Ciska Wisman
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