Basic issues the concept of permanent establishment as a determinant of international taxation of corporate income

Abstract

The chapter deals with the concept of permanent establishment, which is in the area of international taxation of income crucial, since on the fulfillment or non-fulfillment of the terms of this concept it depends whether the tax is paid in the so-called. state of residence, or the so-called. state of source.

Keywords

• Permanent establishment
• double taxation
• corporate income tax