Attribution of profits to permanent establishments under UK law – Inbound situations – (UK permanent establishment of a non-resident company)

Kepper, Philipp

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oai:sas-space.sas.ac.uk:4722

Attribution of profits to permanent establishments under UK law – Inbound situations – (UK permanent establishment of a non-resident company)

Authors: Philipp Kepper
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Abstract

This disseration examines past uncertainties and current practice determining the legal position in the United Kingdom on taxing the profits of non-UK resident companies trading through Permanent Establishments (PEs). The author looks at the way and the extent to which OECD Model Law has been implemented in the UK

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SAS-SPACE

oai:sas-space.sas.ac.uk:4722

Last time updated on 30/04/2013

This paper was published in SAS-SPACE.

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