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Analysing Article 7: Impact on PEs in Nine Major Trading Nations - Special Report (Tax Planning International Special Report)

Radhakishan Rawal




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 | #16128888 in Books |  2007-09-01 | Original language:English | PDF # 1 |  11.50 x.30 x8.30l,.50 | File type: PDF | 62 pages

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This special report, based upon R.K. Rawal's comprehensive guide The Taxation of Permanent Establishments: An International Perspective, focuses on the different approaches taken in major international economies when implementing Article 7 on the avoidance of double taxation. The topics covered are: the taxation of profits of Permanent Establishments (PE) in the country of residence, transactions between the head office and PE, treatment of PE expenses, apportionment of ...

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