Add to ORKGThe article focuses on the essence and taxing status of a permanent establishment as a key institution in dispensing income taxing of enterprises operating beyond the borders of their home state. The article lists major provisions determining the concept of a permanent establishment in accordance with OECD Model Convention. Two types of a permanent establishment are distinguished: first, when a business operates in a hosting state in a permanent fixed place and second, when business is carried out via an agent. Also, situations where an enterprise sets no permanent establishment are discussed. The article also deals with singularities of the taxing status of a permanent establishment under international taxing law and EC legislation and dis...
The purpose of this thesis is to examine whether the concept of permanent establishment, as defined ...
The purpose of this thesis is to examine whether the concept of permanent establishment, as defined ...
The main object of the concept of the definition of a permanent establishment in a double tax agreem...
1 Abstract Title: The concept of the permanent establishment in the tax law Author: Marek Vaněk Supe...
1 Abstract Title: The concept of the permanent establishment in the tax law Author: Marek Vaněk Supe...
1 Abstract Title: The concept of the permanent establishment in the tax law Author: Marek Vaněk Supe...
1 Abstract Title: The concept of the permanent establishment in the tax law Author: Marek Vaněk Supe...
This master's thesis conducts the legal analysis of the concept of a permanent establishment and its...
The present article analyzes the most common problems related to the Permanent Establishment (PE) co...
In 2008 the Committee of Fiscal Affairs of OECD published its report on profit attributable to a per...
The article deals with one of the cases when permanent establishment (PE) is not usually formed – th...
Services belong to the business sector which contributes most to the world’s economy. Despite that t...
The concept of permanent establishment introduced over a century ago became obsolete in the XXI age....
The purpose of this thesis is to examine whether the concept of permanent establishment, as defined ...
The concept of permanent establishment introduced over a century ago became obsolete in the XXI age....
The purpose of this thesis is to examine whether the concept of permanent establishment, as defined ...
The purpose of this thesis is to examine whether the concept of permanent establishment, as defined ...
The main object of the concept of the definition of a permanent establishment in a double tax agreem...
1 Abstract Title: The concept of the permanent establishment in the tax law Author: Marek Vaněk Supe...
1 Abstract Title: The concept of the permanent establishment in the tax law Author: Marek Vaněk Supe...
1 Abstract Title: The concept of the permanent establishment in the tax law Author: Marek Vaněk Supe...
1 Abstract Title: The concept of the permanent establishment in the tax law Author: Marek Vaněk Supe...
This master's thesis conducts the legal analysis of the concept of a permanent establishment and its...
The present article analyzes the most common problems related to the Permanent Establishment (PE) co...
In 2008 the Committee of Fiscal Affairs of OECD published its report on profit attributable to a per...
The article deals with one of the cases when permanent establishment (PE) is not usually formed – th...
Services belong to the business sector which contributes most to the world’s economy. Despite that t...
The concept of permanent establishment introduced over a century ago became obsolete in the XXI age....
The purpose of this thesis is to examine whether the concept of permanent establishment, as defined ...
The concept of permanent establishment introduced over a century ago became obsolete in the XXI age....
The purpose of this thesis is to examine whether the concept of permanent establishment, as defined ...
The purpose of this thesis is to examine whether the concept of permanent establishment, as defined ...
The main object of the concept of the definition of a permanent establishment in a double tax agreem...