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Permanent Establishments: A Planning Primer


Permanent Establishments: A Planning Primer

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    Available in PDF Format | Permanent Establishments: A Planning Primer.pdf | Unknown
    John Huston, Lee Williams, Robert L. Williams
A review of the tax treaty concept of a "permanent establishment" from its origins in early Prussian and British tax law to its present manifestation. Coverage includes the OECD and US model treaties used in developed country treaties and the UN model for developing countries.
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