Permanent Establishments. A Domestic Taxation, Bilateral Tax Treaty and OECD Perspective

Permanent Establishment in the OECD Model Tax Convention

pdf '1 Fundaments' (2012), Ekkehart Reimer, pp. 3–29 info
pdf '2 Is There a Permanent Establishment? (Article 5 OECD MC)' (2012), Ekkehart Reimer, pp. 30–131 info
pdf '3 Taxation of Business Profits in Permanent Establishment Cases (Article 7 OECD MC)' (2012), Ekkehart Reimer, pp. 132–189 info
pdf '4 Tax Planning and Policy Perspectives' (2012), Ekkehart Reimer, pp. 190–192 info
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