WHAT'S GOING ON IN ...: CZECH REPUBLIC: DEFINITION OF PERMANENT ESTABLISHMENT EXTENDED TO COVER EXPLICITLY AN AGENCY PERMANENT ESTABLISHMENT

Journal
Balco, T.
European Taxation 2006 (Volume 46), No. 6
PriceUSD 45

Comment is provided on the recent changes to Czech law in relation to the extension of the definition of a permanent establishment (PE) to cover explicitly an agency PE and the implications of this development.