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Permanent Establishments (PEs) are a key facet of international taxation. They constitute the crucial threshold for the assignment of taxing rights to a jurisdiction in all cases of enterprises operating in more than one country.
The issue of whether there is a PE, and how much profit should be allocated to it, is an increasingly important factor in tax planning, tax accounting, tax compliance, and related tax risk management. Providing all the guidance you need, the new edition of Permanent Establishments: A Domestic Taxation, Bilateral Tax Treaty and OECD Perspective covers the treatment of permanent establishments both in domestic tax practice and in the network of double taxation conventions from a truly international perspective.
The fourth edition has been updated by teams of experts from each of the 20 countries profiled to ensure that you benefit from coverage of the latest developments in this field.
How will Permanent Establishments: A Domestic Taxation, Bilateral Tax Treaty and OECD Perspective benefit you?