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PermanentEstablishments News Toc PDF
PermanentEstablishments News Toc PDF
PermanentEstablishments News Toc PDF
New outline
Documentation
0.1. Abbreviations, laws, decrees and other references
0.2. List of tax treaties
0.3. Bibliography
0.4. Case law
1. Introduction to Taxation in
1.1. Individuals
1.1.1. Resident tax liability
1.1.2. Non-resident tax liability
1.1.3. Differences between the tax liability of resident and non-resident
individuals
1.2. Corporations
1.2.1. Resident tax liability
1.2.2. Non-resident tax liability
1.2.3. Differences between resident and non-resident corporate taxpayers
2. Permanent Establishments
2.1. Domestic permanent establishment of a non-resident taxpayer
2.1.1. Permanent establishment
A. Non-treaty situations
B. Treaty situations
2.1.2. Building and construction permanent establishments
A. Non treaty situations
B. Treaty situations
2.1.3. Excluded activities
2.1.4. Permanent representative
A. Non-treaty situations
B. Treaty situations
2.1.5. Fixed base
A. Non-treaty situations
B. Treaty situations
2.1.6. Special types of permanent establishments
2.2. Foreign permanent establishment of a resident taxpayer
2.2.1. Permanent establishment
A. Non-treaty situations
B. Treaty situations
2.2.2. Building and construction permanent establishments
A. Non-treaty situations
B. Treaty situations
2.2.3. Excluded activities
2.2.4. Permanent representative
A. Non-treaty situations
B. Treaty situations
2.2.5. Fixed base
A. Non-treaty situations
B. Treaty situations
2.2.6. Special types of permanent establishments
2.3 Differences between domestic and foreign permanent establishments
2.3.1. Permanent establishment
A. Non-treaty situations
B. Treaty situations
2.3.2. Building and construction permanent establishments
A. Non-treaty situations
B. Treaty situations
2.3.3. Permanent representative
A. Non-treaty situations
B. Treaty situations