A Comprehensive Commentary on Law relating to Permanent Establishment as defined in Art. 5 of the OECD 2010 Model Convention, the UN 2011 Model Convention and various bilateral tax treaties.rnrnAn in-depth analysis of almost all leading court decisions, advance rulings and administrative rulings in various countries including India, the United States, Germany, the Netherlands, Belgium, Norway, Switzerland, Spain, Canada, New Zealand, South Africa, Russia, Luxembourg, Italy, Austria and Greece.