Schaffner How Fixed Is a Permanent Establishment?

Erscheinungsjahr 2013
ISBN: 978-90-411-6518-3
Verlag: Wolters Kluwer
Format: PDF
Kopierschutz: Adobe DRM (»Systemvoraussetzungen)

E-Book, Englisch, Band 42, 344 Seiten

Reihe: Series on International Taxation

Permanent establishment is the key concept for allocating taxation rights in respect of business income, and the question 舖Is there a permanent establishment?舗 is a tax treaty issue that advisers, government officials, and courts perennially confront. Based on a 舖fixed link to the ground舗, the idea has become progressively more difficult to apply until, at this stage, re-evaluation has become a political necessity. If a permanent establishment may exist in the context of e-commerce, the concept of a geographical presence must be redefined. However, the question remains: is e-commerce a sufficient reason for challenging the well-established permanent establishment nexus?

Autoren/Hrsg.

Schaffner, Jean

Fachgebiete

• Rechtswissenschaften Steuerrecht