Permanent Establishments - A Planning Primer

by Robert L. Williams III and Lee Williams

This book is a comprehensive review of the tax treaty concept of a permanent establishment' from its origins in early Prussian and British tax law to its present manifestation in over 1250 bilateral income tax treaties written by two of the leading authors on the subject. The book covers both Anglo Saxon and civil law precedent, The OECD and US model treaties used in developed country treaties and the differing approach of the UN model for developing...

• Format: Hardcover
• Language: English
• ISBN: 9065447172
• ISBN13: 9789065447173
• Release Date: August 1993
• Publisher: Kluwer Law International
• Length: 204 Pages
• Weight: 1.09 lbs.
• Dimensions: 0.7" x 6.5" x 9.5"