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Permanent establishments : a domestic taxation, bilateral tax treaty and OECD perspective

Author: Ekkehart Reimer; Stefan Schmid, (Tax consultant); Marianne Orell
Publisher: Alphen aan den Rijn, The Netherlands : Kluwer Law International, Frederick, MD, United States of America : Sold and distributed in North, Central and South America by Aspen Publishers, Inc. [2014]
Edition/Format:   Print book : English : Third editionView all editions and formats
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Genre/Form: Aufsatzsammlung
Essays
Material Type: Internet resource
Document Type: Book, Internet Resource
All Authors / Contributors: Ekkehart Reimer; Stefan Schmid, (Tax consultant); Marianne Orell
ISBN: 9789041138989 9041138986
OCLC Number: 861361255
Description: 1 volume (various pagings) : illustrations ; 25 cm
Contents: Permanent Establishment in the OECD Model Tax Convention / Ekkehart Reimer --
Australia / Peter Collins, Garrick Robinson --
Austria / Herbert Greinecker, Gülay Karatas --
Belgium / Pascal Janssens, Bertrand Vandepitte, Sofie Van de Perre --
China / Matthew Mui, Alan Yam --
Denmark / Søren Jesper Hansen, Elizabeth Brandt, Lene Munk Rasmussen --
Estonia / Iren Koplimets, Karl-Rauno Miljand --
France / Renaud Jouffroy, Emmanuel Raingeard de la Blétière --
Germany / Oliver Mattern, Marcin Zimny --
Hungary / Ákos Burján, Ibolya Tóth --
India / Ketan Dalai, Vishal J. Shah, Smit Sheth --
Italy / Fabrizio Acerbis, Francesco Nuzzolo --
Japan / Yoshiyasu Okada, Yumiko Arai --
The Netherlands / Suzanne Boers, Hein Vermeulen, Ciska Wisman --
Russia / Mikhail Filinov, Natalia Kuznetsova, Valeria Lukina, Boris Ostrovskiy --
Spain / Ramón Mullerat, Anna Mallol --
Sweden / Gunnar Andersson, Roger Gavelin --
Switzerland / Stefan Schmid, Marianne Orell --
United Kingdom / Peter Cussons, Chloë Paterson --
United States / Oren Penn, Daniel Rinke.
Responsibility: editors, Ekkehart Reimer, University of Heidelberg, Stefan Schmid, Marianne Orell, Pricewaterhouse Coopers.

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