Taxation Of Business Profits In The 21st Century Selected Issues Under Tax Treaties Essays In Commemoration Of Ibfds 75th Anniversary

Author : Carlos Gutiérrez
Publisher :
ISBN 13 : 9789087221898
Total Pages : 342 pages
Book Rating : 4.94/5 ( download)

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Download or read book Taxation of Business Profits in the 21st Century written by Carlos Gutiérrez and published by . This book was released on 2013 with total page 342 pages. Available in PDF, EPUB and Kindle. Book excerpt: "This book sheds light on a selection of issues surrounding the essential questions described above from a practical as well as from an academic perspective. The first part is dedicated to issues relating to the application of article 5 of the OECD Model and the problem of determining the existence of a permanent establishment in a state. The second part of the book relates to issues arising from article 7 of the OECD Model and the attribution of profits to a permanent establishment."--Extracted from publisher website on March 26, 2015.