Permanent Establishment Emerging Trends

Author:

Taxmann

Publisher:

Taxmann Publications Private Limited

Rs695

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Publisher

Taxmann Publications Private Limited

ISBN-13

9789390128853

ISBN-10 9789390128853
Binding

Hardcover

Number of Pages 392 Pages
Language (English)
Weight (grms) 635

The study of Permanent Establishment has emerged as intriguing and complex subject. This book serves as a complete guide for resolution of complexities involved in the concept of permanent establishment. The structure of the book is as follows: This book opens up with ‘adaptation of Indian domestic tax laws’ to the ‘global trend’ The advent of ‘Significant Economic Presence’ and its ramification on the changing concept on business connection has been deliberated in this book Evolution of permanent establishment (‘PE’) in the e-world Insights into Multilateral Conventions (‘MLI’) & OECDs position on the changing garb of PE The book closes with the impact of changing philosophy of PE in the international tax space & in the domestic tax legislature.

Taxmann

"Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of Editor In-Chief Mr. Rakesh Bhargava. The Research and Editorial Team is responsible to develop the reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in our publications and research platform. The team ensures that the following publication guidelines are thoroughly followed while developing the content: The statutory material is obtained only from the authorized and reliable sources Keep the readers abreast with the latest developments in the judicial and legislative fields Prepare the analytical write-ups on recent, controversial and contagious issues to help the readers to understand the event and its implications Every content being published by Taxmann should be complete, accurate and lucid All evidence-based statements must be supported with proper reference of Section, Circular No., Notification No. or citations The golden rules of grammar, style and consistency are thoroughly followed Choose a font and size that’s easy to read, and remain consistent across all imprint and digital publications"
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