Citation: Nakayama, Aiko (2012) The permanent establishment concept under tax treaties and its implications for multinational companies. Masters thesis, Institute of Advanced Legal Studies, School of Advanced Study.
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Aiko_Nakayama_MA_Taxation_dissertation.pdf
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Abstract
This dissertation explores the concept and implementations in practice of permanent establishment(PE) introduced by Article 5 in the OECD Model Income Tax Treaty, highlighting the implications and ambiguities for multinational companies and nation state tax regimes.
Metadata
| Additional Information: | Masters dissertation (merit) - MA in Taxation (Law, Administration and Practice) (TAX) |
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| Creators: | Nakayama, Aiko and |
| Related URLs: | |
| Subjects: | Law |
| Keywords: | Taxation - Law and legislation - United Kingdom, Taxation - Law and legislation, International tax treaties, Double Tax convention, Multinational companies, Permanent Establishment, Enterprise, Business, Business profits, International Trade, Profession, Vocation, Treaty Interpretation, OECD, Organisation for Economic Co-operation and Development |
| Divisions: | Institute of Advanced Legal Studies |
| Collections: | Theses and Dissertations Dissertation |
| Dates: |
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