{"product_id":"taxmanns-law-practice-relating-to-permanent-establishment-comprehensive-commentary-on-the-law-relating-to-pe-alongwith-cons","title":"Taxmanns Law \u0026 Practice Relating to Permanent Establishment | Comprehensive Commentary on the Law relating to PE alongwith Cons","description":"\u003cp\u003eThis Book Is Comprehensive Commentary On Law Relating To Permanent Establishment Presented In A Lucid Manner, AlongWith Consolidated Precedents And Practices Followed By 30+ Countries Worldwide.The Present Publication, Authored By Ashish Karundia, Is The Latest Edition, With The Following Noteworthy Features: The Book Thoroughly Discusses Practical Implication Of Various Types Of Permanent Establishments, Including But Not Limited To The Following:O Fixed Place Permanent Establishment [Article 5(1)]O Construction Permanent Establishment [Article 5(3)]O Service Permanent Establishment [Article 5(3)]O Agency Permanent Establishment [Article 5(5)]O Relationship Between Article 5(1) \u0026amp; Article 5(2) Has Also Been Discussed InDepth Analysis Of 400+ Judicial And Administrative Decisions From 33 Countries, With Emphasis On 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 ECommerce And The Service Economy. The Book Examines The InDepth And Practical Implication Of Various Issues Including:O Tangible Vs. Intangible Place Of Business In Prevailing ECommerce Scenarioo Time Duration Where Outsourcing Or SubContracting Is Doneo Man Days Vs. Solar Dayso Disposal Right Over The Place Of Businesso Core Business Activity Vs. Auxiliary Or Preparatory Activityo Connection Between Place Of Business And Carrying Of Businesso Start And End Of Permanent Establishmento Multiple Permanent Establishmentso Construction Permanent Establishments: Deeming Diction Or Exception To Article 5(1)O Supervision Activity And SubContractingo Secondment Of Employeeso Stewardship Or Shareholder Activityo Status Of The Agent In The Source Countryo The Differences Between Civil Law And Common Law Concepts Of Representationso Authority To Conclude Contracts Vs. Maintenance Of Stock Vs. Securing Of Order\u003c\/p\u003e","brand":"Taxmann","offers":[{"title":"Default Title","offer_id":45905195270342,"sku":"DADAX9350717409","price":11.85,"currency_code":"USD","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0695\/9389\/1014\/files\/71aFAi_L-oL.jpg?v=1780405114","url":"https:\/\/ergodemedia.com\/products\/taxmanns-law-practice-relating-to-permanent-establishment-comprehensive-commentary-on-the-law-relating-to-pe-alongwith-cons","provider":"Ergodemedia","version":"1.0","type":"link"}