Author Description

Permanent establishments compendium: income determination and taxation of domestic and foreign permanent establishments. In particular, the book deals with the following topics: permanent establishment (PE) concept, determination of profits according to national and tax treaty law taking into account the Authorized OECD Approach (AOA), relocation of functions, taxation before establishment and after termination of PEs, currency and conversion problems, restructuring, banking, server and insurance operations, European law aspects, accounting, documentation obligations, and cross-border administrative assistance.