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Vol 23 No 4 April/May 2018

Book of the Month

Cover of Williams, Mortimer and Sunnucks: Executors, Administrators and Probate

Williams, Mortimer and Sunnucks: Executors, Administrators and Probate

Edited by: Alexander Learmonth, Charlotte Ford, Julia Clark, John Ross Martyn
Price: £295.00

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Permanent Establishments: A Domestic Taxation, Bilateral Treaty and OECD Perspective 5th ed

Edited by: Ekkehart Reimer, Stefan Schmid, Marianne Orell

ISBN13: 9789041167279
New Edition ISBN: 9789041190482
Previous Edition ISBN: 9789041159496
Published: September 2016
Publisher: Kluwer Law International
Country of Publication: The Netherlands
Format: Hardback
Price: £235.00

This is a Print On Demand Title.
The publisher will print a copy to fulfill your order. Books can take between 1 to 3 weeks. Looseleaf titles between 1 to 2 weeks.

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.

This academically rigorous yet thoroughly practical work provides comprehensive guidance on a variety of complex PE issues. Its initial chapters analyse the latest OECD and EU developments in the context of Articles 5 and 7 of the OECD Model Tax Convention (2014 update), the 2015 proposals of the G20/OECD BEPS project (action item 7) and the most recent EU Recommendation on tax treaty abuse of 28 January 2016. 21 country chapters cover domestic PE issues as well as country-specific treaty developments from a practical perspective.

About the Editors
List of Abbreviations
General Perspective
Permanent Establishment in the OECD Model Tax Convention
Ekkehart Reimer
Country Perspectives
Peter Collins & Hamish McElwee
Herbert Greinecker, Martin Jann & Veronika Daurer
Maarten Temmerman & Sofie Van de Perre
Matthew Mui, Alan Yam, Raymond Wong & Frank Feng
Søren Jesper Hansen, Elizabeth Brandt, Lene Munk Rasmussen & Martin Poulsen
Iren Lipre & Maret Ansperi
Renaud Jouffroy, Emmanuel Raingeard de la Blétière & Sandra Fleurier
Huili Wang & Maximilian Schrepfer
Ákos Burján & Ibolya Tóth
Ketan Dalal, Vishal J. Shah & Smit Sheth
Fabrizio Acerbis & Francesco Nuzzolo
Yoshiyasu Okada & Yumiko Arai
Mauricio Hurtado, David Cuellar, Luis Felipe Muñoz &Jose Antonio Gonzalez
The Netherlands
Hein Vermeulen & Ciska Wisman
Natalia Kuznetsova & Mikhail Filinov
South Africa
David Lermer & (Prof.) Osman Mollagee
Ramón Mullerat & Anna Mallol
Gunnar Andersson & Carl Wattrang
Stefan Schmid & Marianne Orell
United Kingdom
Mike Cooper & Sonia Watson
United States
Oren Penn, Stephen Nauheim & Daniel Rinke