Law and Practice Relating to Permanent Establishment by Ashish Karundia, Edition 2015
A Comprehensive Commentary on Law Relating to Permanent Establishment
The book thoroughly discusses practical implications of various types of permanent establishments, including Fixed Place Permanent Establishment Article 5;1, Construction Permanent Establishment Article 5;3, Service Permanent Establishment Article 5;3; and Agency Permanent Establishment Article 5;5. The book also discusses the relationship between Article 5;1 and Article 5;2.
An indepth analysis of more than 400 judicial and administrative decisions from 33 countries, with emphasis on the Austria, France, Germany, India, Netherlands, Spain and United States of America.
Drawing on case law, administrative practice, and business decisions in numerous jurisdictions, the book discusses the permanent establishment criteria under conditions of eCommerce and the service economy.
The book examines indepth the practical implications of various issues including
- Author:Ashish Karundia
- Binding Type:Paper Back
- ISBN:9789350717400
- Total Pages:356
- Publishing Year:2015
- Language:English