Permanent Establishments: A Planning Primer available in Hardcover
- Pub. Date:
- Springer Netherlands
The book exhanstively deals with all aspects of the 'fixed place of business' and 'dependent agency' permanent establishments and the exceptions for independent agents, permitted ancilliary activities and parent subsidiary relationships.
The text integrates conceptual analyses and technical discussion with relevant tax planning opportunities, appropriately highlighted or diagrammed. A number of valuable tax planning techniques are presented which have not been previously discussed in any literature.