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Cover of Is there a permanent establishment?

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Is there a permanent establishment?

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This report discusses the tax treaty definition of permanent establishment (PE). The included reports presents a global picture of how the short treaty definition of PE, and the most common extensions and exceptions to this definition, have been interpreted by …

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the long version

This report discusses the tax treaty definition of permanent establishment (PE). The included reports presents a global picture of how the short treaty definition of PE, and the most common extensions and exceptions to this definition, have been interpreted by courts and tax administrations.

M

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"This report discusses the tax treaty definition of permanent establishment (PE). The included reports presents a global picture of how the short treaty definition of PE, and the most common …"

— Margaret

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