01489     2200301   4500001002100000005001500021035002000036008004100056020001800097041000800115082001100123084001700134100002200151245008500173260005800258300002700316500002600343504001700369520051200386650007300898650006000971990002601031990002601057990002601083990002601109990002601135990002601161INLIS00000000000385120221102022025  a0010-0520003851221102                |          | eng    a90-6544-594-3  aeng  a343.04  a343.04 SKA p0 aSkaar, Arvid Aage1 aPermanent Establishment :bErosion of a Tax Treaty Principle /cArvid Aage Skaar  aDeventer :bKluwer Law and Taxation Publishers,c1991  axliii, 610 p. ;c24 cm  aIndeks : p. 607 - 610  ap. 577 - 588  aThis book is an attempt to analyze the case law dealing with the notion of permanent establishment. The main purpose is to clarify the interpretation of the concept of permanent establishment in different countries, as well as to discuss wheter the notion of PE is an approriate criterion for taxing jurisdiction in international fiscal law today. As the number of cases referred to in this book indicates, disputesbetween tax authorities and enterprises, and between the authorities of different countries. 4aInternational business enterprises --Taxation --Law and legislation. 4aCorporations, Foreign --Taxation --Law and legislation.  a15519/MKRI-P/XII-2009  a15520/MKRI-P/XII-2009  a15520/MKRI-P/XII-2009  a15519/MKRI-P/XII-2009  a15519/MKRI-P/XII-2009  a15520/MKRI-P/XII-2009