The Attribution of Profits to Permanent Establishments
Download or Read eBook The Attribution of Profits to Permanent Establishments PDF written by Raffaele Russo and published by IBFD. This book was released on 2005 with total page 488 pages. Available in PDF, EPUB and Kindle.
Author | : Raffaele Russo |
Publisher | : IBFD |
Total Pages | : 488 |
Release | : 2005 |
ISBN-10 | : 9789076078847 |
ISBN-13 | : 907607884X |
Rating | : 4/5 (47 Downloads) |
Book Synopsis The Attribution of Profits to Permanent Establishments by : Raffaele Russo
Book excerpt: "The attribution of profits to permanent establishments (PEs) is probably one of the most complex subjects of the international tax arena. The interaction of treaty rules and domestic legislations sometimes leads to unacceptable results such as double taxation or double non-taxation. This book compares the tax treatment of cross-border dealings between different parts of the same enterprise in several countries."--Extracted from publisher website on June 29, 2016