Stock Image

Dependent Agents as Permanent Establishments

Michael Lang

Published by Wien Linde Jul 2014, 2014
ISBN 10: 3707324605 / ISBN 13: 9783707324600
New / Taschenbuch / Quantity Available: 2
From Agrios-Buch (Bergisch Gladbach, Germany)
Available From More Booksellers
View all  copies of this book
Add to basket
List Price:
Price: £ 71.55
Convert Currency
Shipping: £ 15.25
From Germany to U.S.A.
Destination, Rates & Speeds

Save for Later

About the Book

Bibliographic Details

Title: Dependent Agents as Permanent Establishments

Publisher: Wien Linde Jul 2014

Publication Date: 2014

Binding: Taschenbuch

Book Condition: Neu


Neuware - Dependent Agents as Permanent Establishments The article on business profits may be the most relevant one in tax treaties. If patterned after the OECD Model Tax Convention, this article allocates the exclusive taxing right over the profits of an enterprise to the residence country, unless the enterprise carries on business in the source country through a permanent establishment. Considering the importance of allocating taxation rights, tax authorities and courts of many countries have increasingly focused on the concept of agency permanent establishment. This book includes 12 chapters which provide an in-depth analysis of the key aspects that need to be taken into account for interpreting the concept of agency permanent establishment. It incorporates the perspectives of leading scholars and practitioners dealing with international tax cases. This book is designed to provide essential insights to academics, practitioners, tax officials and judges who deal or are interested in the field of international taxation. 312 pp. Englisch. Bookseller Inventory # 9783707324600

Bookseller & Payment Information

Payment Methods

This bookseller accepts the following methods of payment:

  • American Express
  • Bank/Wire Transfer
  • Check
  • Invoice
  • MasterCard
  • PayPal
  • Visa

[Search this Seller's Books]

[List this Seller's Books]

[Ask Bookseller a Question]

Bookseller: Agrios-Buch
Address: Bergisch Gladbach, Germany

AbeBooks Bookseller Since: 11 January 2012
Bookseller Rating: 5-star rating

Terms of Sale:

Allgemeine Geschäftsbedingungen (

der Firma Agrios Buch- und Medienversand UG e.K. ,Geschäftsführer Ludwig Meier, De-Gasperi-Str. 8, 51469 Bergisch Gladbach nachstehend als Verkäufer bezeichnet.

§ 1 Allgemeines, Begriffsbestimmungen

(1) Der Verkäufer bietet unter dem Nutzernamen Agrios Buch unter der Plattform insbesondere Bücher an. Die folgenden Allgemeinen Geschäftsbedingungen (AGB) gelten für die Geschäftsbeziehung zwischen dem Verkäufer und dem Kunden in ihrer zum Ze...

[More Information]

Shipping Terms:

Der Versand ins Ausland findet IMMER mit DHL statt. Auch nach Österreich verschicken wir nur mit DHL! Daher Standardversand == Luftpost!

Detailed Seller Information