MARC details
| 000 -LEADER |
|---|
| fixed length control field |
02241nam a22002417a 4500 |
| 003 - CONTROL NUMBER IDENTIFIER |
|---|
| control field |
JGU |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
|---|
| control field |
20230309151505.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
|---|
| fixed length control field |
230309b |||||||| |||| 00| 0 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| International Standard Book Number |
9789403520612 |
| Qualifying information |
hbk. |
| 040 ## - CATALOGING SOURCE |
|---|
| Language of cataloging |
eng |
| Transcribing agency |
JGU |
| 041 ## - LANGUAGE CODE |
|---|
| Language code of text/sound track or separate title |
eng |
| 100 ## - MAIN ENTRY--PERSONAL NAME |
|---|
| Personal name |
Skaar, Arvid Aaage, |
| 9 (RLIN) |
1638106 |
| Relator term |
author. |
| 245 ## - TITLE STATEMENT |
|---|
| Title |
Permanent establishment : |
| Remainder of title |
erosion of a tax treaty principle / |
| Statement of responsibility, etc |
Arvid Aaage Skaar. |
| 250 ## - EDITION STATEMENT |
|---|
| Edition statement |
2nd ed. |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) |
|---|
| Place of publication, distribution, etc |
The Netherlands : |
| Name of publisher, distributor, etc |
Kluwer Law International B.V., |
| Date of publication, distribution, etc |
2020. |
| 520 ## - SUMMARY, ETC. |
|---|
| Summary, etc |
A new edition of the preeminent work on the permanent establishment (PE) is a major event in tax law scholarship. Taking into account changes in judicial and administrative practice as well as the Organisation for Economic Co-operation and Development's (OECD's) and the United Nation's (UN's) work in the three decades since the first edition, the present study brings the analysis up to date with the current internationally accepted interpretation of PE. The analysis is based on more than 720 cases from more than 20 countries, in addition to the OECD and UN model treaties and more than 630 books, articles, and official documents. The increased significance of the digital economy has rendered the traditional concept of PE inadequate for the allocation of taxing jurisdiction over the modern, mobile or digital international business. The author's in-depth analysis explains the legal elements of the PE principle with attention to their continuing benefit and their shortcomings. The PE principle, in one version or another, is used in several thousand tax treaties in force today. This updated comprehensive study reveals the obligations imposed through the use of PE in tax treaties and will continue to be of immeasurable value to tax practitioners and scholars worldwide. In addition, the discussion of whether the notion of PE is an appropriate criterion for taxing jurisdiction in international fiscal law today provides authoritative and insightful food for thought.<br/> |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Corporations, Foreign--Taxation--Law and legislation |
| 9 (RLIN) |
844654 |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Double taxation |
| 9 (RLIN) |
2354 |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Taxation--Law and legislation |
| 9 (RLIN) |
119987 |
