Taxation of permanent establishments, the: a critical analysis of the authorised oecd approach and its implementation in german tax law under specific consideration of the challenges imposed to the pe concept by the digitalisation of the economy
Auteur :
Hentschel, Sven
Éditeur :
Springer Fachmedien Wiesbaden
ISBN :
9783658339999
Date de publication :
27 juin 2021
Dimensions :
21,0 x 14,8 cm
Langue :
Anglais
Pays d'origine :
Allemagne
This book provides a comprehensive analysis of the rules governing the taxation of permanent establishments as implemented in the OECD Model Tax Convention and German national tax law.