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Vol 23 No 5 May/June 2018

Book of the Month

Cover of Drafting Commercial Agreements

Drafting Commercial Agreements

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This book is now Out of Print.
A new edition has been published, the details can be seen here:
Fundamentals of Permanent Establishments 2nd ed isbn 9789041149480

Permanent Establishments: A Planning Primer

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ISBN13: 9789065447173
ISBN: 9065447172
New Edition ISBN: 9789041149480
Published: August 1993
Publisher: Kluwer Law International
Country of Publication: The Netherlands
Format: Hardback
Price: Out of print

Low stock.

A review of the tax treaty concept of a ""permanent establishment"" from its origins in early Prussian and British tax law to its present manifestation. Coverage includes the OECD and US model treaties used in developed country treaties and the UN model for developing countries.

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Historical development of the concept
elements of the basic definition - fixed place of business
building sites and construction or assembly projects
special provisions for mineral extraction
agency permanent establishments
preparatory and auxiliary activities and places.