The permanent establishment (PE) is a legal form of cross-border direct investment whereby a business presence is maintained as an integral part of the foreign

A new edition of the preeminent work on the permanent establishment (PE) is a major event in tax law scholarship. Taking into account changes in judicial and ad

This book provides an insight into business structuring and the related tax considerations. It covers all important aspects of fixed place of business and depen

Permanent Establishments (PEs) are a key facet of international taxation. They constitute the crucial threshold for the assignment of taxing rights to a jurisdi

The effects of the growth of multinational enterprises and globalization in the past fifty years have been profound, and many multinational enterprises, such as