The Resource Cross-border taxation of permanent establishments : an international comparison, Andreas Waltrich

Cross-border taxation of permanent establishments : an international comparison, Andreas Waltrich

Label
Cross-border taxation of permanent establishments : an international comparison
Title
Cross-border taxation of permanent establishments
Title remainder
an international comparison
Statement of responsibility
Andreas Waltrich
Creator
Author
Subject
Language
eng
Cataloging source
DLC
http://library.link/vocab/creatorName
Waltrich, Andreas
Illustrations
illustrations
Index
index present
LC call number
K4550
LC item number
.W35 2016
Literary form
non fiction
Nature of contents
bibliography
Series statement
Series on International taxation
Series volume
volume 59
http://library.link/vocab/subjectName
  • International business enterprises
  • Double taxation
  • Double taxation
  • International business enterprises
Label
Cross-border taxation of permanent establishments : an international comparison, Andreas Waltrich
Instantiates
Publication
Bibliography note
Includes bibliographical references (pages 293-323) and index
Carrier category
volume
Carrier category code
nc
Carrier MARC source
rdacarrier
Content category
text
Content type code
txt
Content type MARC source
rdacontent
Contents
Introduction -- Fundamentals and objective -- Source taxation of business profits according to the OECD model -- Source taxation of business profits from a national point of view of Germany, the US and the BRIC states -- Cross-country analysis of the OECD and national PE concepts and the rules on the attribution of business income -- Reform proposals with regard to the PE definition and the attribution of business profits -- Final conclusion in the form of theses
Dimensions
25 cm.
Extent
xxiii, 328 pages
Isbn
9789041168320
Isbn Type
(hbk. alk. paper)
Lccn
2016448702
Media category
unmediated
Media MARC source
rdamedia
Media type code
n
Other physical details
illustrations
System control number
  • (OCoLC)959080969
  • (OCoLC)ocn959080969
Label
Cross-border taxation of permanent establishments : an international comparison, Andreas Waltrich
Publication
Bibliography note
Includes bibliographical references (pages 293-323) and index
Carrier category
volume
Carrier category code
nc
Carrier MARC source
rdacarrier
Content category
text
Content type code
txt
Content type MARC source
rdacontent
Contents
Introduction -- Fundamentals and objective -- Source taxation of business profits according to the OECD model -- Source taxation of business profits from a national point of view of Germany, the US and the BRIC states -- Cross-country analysis of the OECD and national PE concepts and the rules on the attribution of business income -- Reform proposals with regard to the PE definition and the attribution of business profits -- Final conclusion in the form of theses
Dimensions
25 cm.
Extent
xxiii, 328 pages
Isbn
9789041168320
Isbn Type
(hbk. alk. paper)
Lccn
2016448702
Media category
unmediated
Media MARC source
rdamedia
Media type code
n
Other physical details
illustrations
System control number
  • (OCoLC)959080969
  • (OCoLC)ocn959080969

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