The Subsidiary as a Permanent Establishment

Journal
Schoueri, L.E.; Günther, O-C.
International
Bulletin for International Taxation 2011 (Volume 65), No. 2
PriceUSD 45

In this article, the authors summarize the discussion on the topic of the subsidiary as a permanent establishment, which was considered by Seminar A of the 64th Congress of the International Fiscal Association, held in Rome, Italy on 30 August 2010.