=LDR  00000nam  2200000   4500
=001  INLIS000000000003851
=005  20221102022025
=035  ##$$a 0010-0520003851
=008  221102################|##########|#eng##
=020  ##$$a 90-6544-594-3
=041    $$a eng
=082  ##$$a 343.04
=084  ##$$a 343.04 SKA p
=100   #$$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$$a International business enterprises --Taxation --Law and legislation.
=650   4$$a Corporations, Foreign --Taxation --Law and legislation.
=990  ##$$a 15519/MKRI-P/XII-2009
=990  ##$$a 15520/MKRI-P/XII-2009
=990  ##$$a 15520/MKRI-P/XII-2009
=990  ##$$a 15519/MKRI-P/XII-2009
=990  ##$$a 15519/MKRI-P/XII-2009
=990  ##$$a 15520/MKRI-P/XII-2009