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Taxing Permanent Establishments: analysis of Article 7 OECD Model Treaty

(published jointly with BNA International)

Radhakishan Rawal

Publication date: February 2007       Price: €112.50    ISBN: 0 906524 41 5 (ISBN13: 978 0 906524 41 1)

This Special Report, based upon Radhakishan Rawal’s comprehensive guide Taxation of Permanent Establishments: an international perspective, focuses on the different approaches taken in major international economies when implementing Article 7 on the avoidance of double taxation.

Buy both works for £105 and save 30%

The topics covered in the Special Report are:

The taxation of profits of Permanent Establishments in the country of residence, transactions between head office and PE, treatment of PE expenses, apportionment of profits, intra-group purchasing, income from immoveable property, and defining business profits.

The countries covered are: India, China, US, France, Germany, Italy, the Netherlands, Spain and the UK.

About the author: Radhakishan Rawal is a Chartered Accountant based in India. He has practical experience of advising several multinational companies, including banks and financial institutions.

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