Permanent Establishments in International Tax Law:
Gespeichert in:
Format: | Buch |
---|---|
Sprache: | English |
Veröffentlicht: |
Wien
Linde
2003
|
Schriftenreihe: | Schriftenreihe zum internationalen Steuerrecht
29 |
Schlagworte: | |
Online-Zugang: | Inhaltsverzeichnis |
Beschreibung: | 560 S. 225 mm x 155 mm, 780 gr. |
ISBN: | 3707305538 |
Internformat
MARC
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Datensatz im Suchindex
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adam_text | SCHRIFTENREIHE ZUM INTERNATIONALEN STEUERRECHT HERAUSGEGEBEN VON
UNIV.-PROF. DR. MICHAEL LANG BAND 29 PERMANENT ESTABLISHMENTS IN
INTERNATIONAL TAX LAW HERAUSGEGEBEN VON HANS-JBRGEN AIGNER MARIO ZIIGER
POSTGRADUATE INTERNATIONAL TAX LAW LINDE VERLAG TABLE OF CONTENTS SERIES
EDITOR S PREFACE 5 EDITORS PREFACE 7 LIST OF ABBREVIATIONS 11 KSENIA J.
LEVOUCHKINA RELEVANCE OF PERMANENT ESTABLISHMENT FOR THE TAXATION OF
BUSINESS PROFIT AND BUSINESS PROPERTY 13 CRISTIAN GARATE THE FIXED PLACE
OF BUSINESS IN THE CONTEXT OF ELECTRONIC COMMERCE 41 CONSTANZE
PETTERSSON BUILDING SITES, CONSTRUCTION, INSTALLATION AND ASSEMBLY
PROJECTS 73 ANDRE DE SOUZA CARVALHO OFFSHORE MINERAL ACTIVITIES UNDER
THE OECD MODEL CONVENTION 99 FARKAS BARSONY THE AGENCY PERMANENT
ESTABLISHMENT 127 RENE MAYER SUBSIDIARY AS A PERMANENT ESTABLISHMENT
(ART 5(7) OECD-MC) 161 MARTIN BLESGEN PERMANENT ESTABLISHMENTS OF
INSURANCE COMPANIES 181 TIAN XU OBSERVATIONS ON FORMER ARTICLE 14 OF
OECD MC AND THE RAMIFICATIONS OF ITS DELETION 203 BARBARA HALLER THE
PERMANENT ESTABLISHMENT PROVISO 10 (4), 11 (4), 12 (3) AND 21 (2) MC 227
MARIO ENRIQUE MORALES LOPEZ THE PROPERTY FORMING PART OF THE BUSINESS
PROPERTY OF THE PERMANENT ESTABLISHMENT 251 GREGOR ZORMAN THE
NON-DISCRIMINATION OF PERMANENT ESTABLISHMENT UNDER TAX TREATY LAW 275 9
ISABELLA KAMPTNER NON-DISCRIMINATION OF A PERMANENT ESTABLISHMENT UNDER
EC LAW 297 SABINE KRISTEN EQUAL TREATMENT OF PERMANENT ESTABLISHMENTS
AND SUBSIDIARIES? 323 HARALD . LANDL CAPITALIZATION OF A PERMANENT
ESTABLISHMENT AND THE DISCUSSION DRAFT ATTRIBUTION OF PROFITS TO PE
351 TOMAS BALCO THE ATTRIBUTION OF EXECUTIVE AND ADMINISTRATIVE EXPENSES
TO A PERMANENT ESTABLISHMENT 377 MARTIN HIRSCHBOCK THE FORCE OF
ATTRACTION PRINCIPLE UNDER THE UN-MODEL CONVENTION 405 THOMAS PASSEYRER
THE TREATMENT OF LOSSES OF A PERMANENT ESTABLISHMENT 425 KENNET
PETTERSSON THE TRANSFER OF A PERMANENT ESTABLISHMENT INTO AND OUT OF A
JURISDICTION 451 RICHARD XENOPHON RESCH THE TAXATION OF PROFITS WITHOUT
A PERMANENT ESTABLISHMENT 475 MARTIN SCHMIDT PERMANENT ESTABLISHMENT AND
MERGER DIRECTIVE 501 KARIN ARNREITER THE TERM FIXED ESTABLISHMENT IN
THE SIXTH COUNCIL DIRECTIVE (VAT)... 525 LIST OF AUTHORS 555 10
|
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genre_facet | Aufsatzsammlung |
id | DE-604.BV017639235 |
illustrated | Not Illustrated |
indexdate | 2024-07-09T19:20:13Z |
institution | BVB |
isbn | 3707305538 |
language | English |
oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-010609249 |
oclc_num | 248872730 |
open_access_boolean | |
owner | DE-M124 DE-19 DE-BY-UBM DE-M382 |
owner_facet | DE-M124 DE-19 DE-BY-UBM DE-M382 |
physical | 560 S. 225 mm x 155 mm, 780 gr. |
publishDate | 2003 |
publishDateSearch | 2003 |
publishDateSort | 2003 |
publisher | Linde |
record_format | marc |
series | Schriftenreihe zum internationalen Steuerrecht |
series2 | Schriftenreihe zum internationalen Steuerrecht |
spelling | Permanent Establishments in International Tax Law hrsg. von Hans-Jörgen Aigner ; Mario Züger Wien Linde 2003 560 S. 225 mm x 155 mm, 780 gr. txt rdacontent n rdamedia nc rdacarrier Schriftenreihe zum internationalen Steuerrecht 29 Internationales Steuerrecht (DE-588)4027451-2 gnd rswk-swf Betriebsstätte (DE-588)4145066-8 gnd rswk-swf (DE-588)4143413-4 Aufsatzsammlung gnd-content Betriebsstätte (DE-588)4145066-8 s Internationales Steuerrecht (DE-588)4027451-2 s DE-604 Aigner, Hans-Jörgen 1976- Sonstige (DE-588)131402463 oth Züger, Mario Sonstige oth Schriftenreihe zum internationalen Steuerrecht 29 (DE-604)BV010669771 29 GBV Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=010609249&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
spellingShingle | Permanent Establishments in International Tax Law Schriftenreihe zum internationalen Steuerrecht Internationales Steuerrecht (DE-588)4027451-2 gnd Betriebsstätte (DE-588)4145066-8 gnd |
subject_GND | (DE-588)4027451-2 (DE-588)4145066-8 (DE-588)4143413-4 |
title | Permanent Establishments in International Tax Law |
title_auth | Permanent Establishments in International Tax Law |
title_exact_search | Permanent Establishments in International Tax Law |
title_full | Permanent Establishments in International Tax Law hrsg. von Hans-Jörgen Aigner ; Mario Züger |
title_fullStr | Permanent Establishments in International Tax Law hrsg. von Hans-Jörgen Aigner ; Mario Züger |
title_full_unstemmed | Permanent Establishments in International Tax Law hrsg. von Hans-Jörgen Aigner ; Mario Züger |
title_short | Permanent Establishments in International Tax Law |
title_sort | permanent establishments in international tax law |
topic | Internationales Steuerrecht (DE-588)4027451-2 gnd Betriebsstätte (DE-588)4145066-8 gnd |
topic_facet | Internationales Steuerrecht Betriebsstätte Aufsatzsammlung |
url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=010609249&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
volume_link | (DE-604)BV010669771 |
work_keys_str_mv | AT aignerhansjorgen permanentestablishmentsininternationaltaxlaw AT zugermario permanentestablishmentsininternationaltaxlaw |