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Type: BOOK - Published: 2015 - Publisher:
The terms “enterprise,” “business” and “business profits” are ubiquitous in U.S. and international tax law yet they are often ill-defined and under-
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"Switzerland has recently witnessed an unprecedented level of tax treaty negotiations. Although this is a direct result of Switzerland's revised position regard
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Type: BOOK - Published: 2020-06-19 - Publisher: Kluwer Law International B.V.
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
Language: en
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