Schaffner, Jean.

How fixed is a permanent establishment? / Jean Schaffner. - Alphen aan den Rijn, The Netherlands : Frederick, MD : Kluwer Law International ; Sold and distributed in North, Central and South American by Aspen Publishers, c2013. - xi, 329 p. ; 25 cm. - Series on international taxation ; v.42. .

Includes bibliographical references (p. 301-316) and index

9789041146625


Branches (Business enterprises)--Taxation--Law and legislation.
Business enterprises, Foreign--Taxation--Law and legislation.
Double taxation--Treaties.
International business enterprises--Taxation--Law and legislation.
International business enterprises--Taxation--Law and legislation--OECD countries.