Cross-border taxation of permanent establishments : an international comparison /
"The permanent establishment (PE) is a legal form of cross-border direct investment whereby a business presence is maintained as an integral part of the foreign investor. Due to the growing intensity and complexity of international business relations, the PE definition and the allocation of pro...
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Main Author: | Waltrich, Andreas (Author) |
---|---|
Format: | Book |
Language: | English |
Published: |
Alphen aan den Rijn :
Kluwer Law International,
[2016]
Alphen aan den Rijn : ©2016 |
Series: | Series on International taxation ;
v. 59 Series on international taxation ; no. 59 Series on international taxation ; v. 59 |
Subjects: | |
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