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Practical Application of PE (Permanent Establishment) Taxation

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Management number 60802819 Release Date 2026/02/09 List Price $55.68 Model Number 60802819
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"Practical Application of PE (Permanent Establishment) Taxation"
Tokyo Kyodo Accounting Office
Price: ¥3200 + tax A

*No writing inside.*

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A8820

Responding to the new international tax principles, which were greatly revised from the global approach to the attribution approach, following the approval of the AOA. Systematically organizes the provisions of tax law. Q&A anticipating potential practical issues.

Table of Contents
Chapter 1: Fundamentals of International Tax Principles Related to PE
(Permanent Establishment: To understand taxation surrounding PE; Definition of PE; Global Approach and Attribution Approach)
Chapter 2: Fundamentals of Taxation Related to PE
(Overview of the Heisei 26 (2014) revision; OECD Approved Approach (AOA); Scope of domestic source income, etc.)
Chapter 3: Q&A on Practical Issues
(What is PE?; Scope of tax obligations; Local taxes, etc.)

Size: A5 / Number of pages: 269p / Height: 21cm
Product Code: 9784502188510

CategoryBooks > Nonfiction Books > Other Nonfiction Books
SizeN/A
BrandNone
ConditionGood

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