Permanent Establishment : Erosion of a Tax Treaty Principle / Arvid Aage Skaar

Judul	Permanent Establishment : Erosion of a Tax Treaty Principle / Arvid Aage Skaar
Pengarang	Skaar, Arvid Aage
Penerbitan	Deventer : Kluwer Law and Taxation Publishers, 1991
Deskripsi Fisik	xliii, 610 p. ;24 cm
ISBN	90-6544-594-3
Subjek	International business enterprises --Taxation --Law and legislation. Corporations, Foreign --Taxation --Law and legislation.
Abstrak	This 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.
Catatan	Indeks : p. 607 - 610 p. 577 - 588
Bahasa	Inggris
Bentuk Karya	Tidak ada kode yang sesuai
Target Pembaca	Tidak ada kode yang sesuai

No Barcode	No. Panggil	Akses	Lokasi	Ketersediaan
00000015519	343.04 SKA p	Dapat dipinjam	Perpustakaan Lantai 3 - Mahkamah Konstitusi RI	Tersedia pesan
00000015520	343.04 SKA p	Dapat dipinjam	Perpustakaan Lantai 3 - Mahkamah Konstitusi RI	Tersedia pesan

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020	#	#	$a 90-6544-594-3
035	#	#	$a 0010-0520003851
041			$a eng
082	#	#	$a 343.04
084	#	#	$a 343.04 SKA p
100	0	#	$a Skaar, Arvid Aage
245	1	#	$a Permanent Establishment : $b Erosion of a Tax Treaty Principle /$c Arvid Aage Skaar
260	#	#	$a Deventer :$b Kluwer Law and Taxation Publishers,$c 1991
300	#	#	$a xliii, 610 p. ; $c 24 cm
500	#	#	$a Indeks : p. 607 - 610
504	#	#	$a p. 577 - 588
520	#	#	$a This 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.
650		4	$a Corporations, Foreign --Taxation --Law and legislation.
650		4	$a International business enterprises --Taxation --Law and legislation.
990	#	#	$a 15519/MKRI-P/XII-2009
990	#	#	$a 15519/MKRI-P/XII-2009
990	#	#	$a 15519/MKRI-P/XII-2009
990	#	#	$a 15520/MKRI-P/XII-2009
990	#	#	$a 15520/MKRI-P/XII-2009
990	#	#	$a 15520/MKRI-P/XII-2009

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