Law & Practice Relating to Permanent Establishment

The book thoroughly discusses practical implications of various types of permanent establishments, including Fixed Place Permanent Establishment [Article 5(1)], Construction Permanent Establishment [Article 5(3)], Service Permanent Establishment [Article 5(3)] and Agency Permanent Establishment [Article 5(5)]. The book also discusses the relationship between Article 5(1) and Article 5(2). An indepth analysis of more than 400 judicial and administrative decisions from 33 countries, with emphasis on the Austria, France, Germany, India, Netherlands, Spain and United States of America. Drawing on case law, administrative practice, and business decisions in numerous jurisdictions, the book discusses the permanent establishment criteria under conditions of e-commerce and the service economy.