International Fiscal Imperialism and the “Principle” of the Permanent Establishment

Journal
Rocha, S.A.
Brazil; International
Bulletin for International Taxation 2014 (Volume 68), No. 2
FormatPDF
EUR
40
| USD
45 (VAT excl.)

In this article, the author explains that certain international tax concepts should not be accepted as “principles” but critically analysed before they are transposed into domestic legislation.