00000nam 2200000 4500 INLIS000000000003851 20221102022025 0010-0520003851 221102################|##########|#eng## 90-6544-594-3 eng 343.04 343.04 SKA p Skaar, Arvid Aage Permanent Establishment : Erosion of a Tax Treaty Principle / Arvid Aage Skaar Deventer : Kluwer Law and Taxation Publishers, 1991 xliii, 610 p. ; 24 cm Indeks : p. 607 - 610 p. 577 - 588 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. International business enterprises --Taxation --Law and legislation. Corporations, Foreign --Taxation --Law and legislation. 15519/MKRI-P/XII-2009 15520/MKRI-P/XII-2009 15520/MKRI-P/XII-2009 15519/MKRI-P/XII-2009 15519/MKRI-P/XII-2009 15520/MKRI-P/XII-2009