书目详细信息
： Cross-border taxation of permanent establishments :
书目信息 机读格式(MARC)
| ISBN： | 9789041168320 (hbk. alk. paper) : |
|---|---|
| 编目源： | DLC DLC |
| 个人名称： | Waltrich, Andreas, |
| 题名： | Cross-border taxation of permanent establishments : an intrrnational comparison Andreas Waltrich. |
| 索书号： | D912.2/W238E |
| 载体形态： | xxiii, 328 pages : illustrations ; 25 cm. |
| 书目附注： | Includes bibliographical references (pages 293-323) and index. |
| 格式化内容附注： | Introduction -- Fundamentals and objective -- Source taxation of business profits according to the OECD model -- Source taxation of business profits from a national point of view of Germany, the US and the BRIC states -- Cross-country analysis of the OECD and national PE concepts and the rules on the attribution of business income -- Reform proposals with regard to the PE definition and the attribution of business profits -- Final conclusion in the form of theses. |