Law & Practice Relating to Permanent Establishment

This book is Comprehensive Commentary on Law relating to Permanent Establishment presented in a lucid manner, along-with 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:
Fixed Place Permanent Establishment [Article 5(1)]
Construction Permanent Establishment [Article 5(3)]
Service Permanent Establishment [Article 5(3)]
Agency Permanent Establishment [Article 5(5)]
Relationship between Article 5(1) & Article 5(2) has also been discussed
In-depth 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 e-commerce and the service economy.
The book examines the in-depth and practical implication of various issues including:
Tangible vs. Intangible place of business in prevailing e-commerce scenario
Time duration where outsourcing or sub-contracting is done
Man days vs. Solar days
Disposal right over the place of business
Core business activity vs. Auxiliary or preparatory activity
Connection between place of business and carrying of business
Start and end of permanent establishment
Multiple permanent establishments
Construction permanent establishments: Deeming diction or exception to Article 5(1)
Supervision activity and sub-contracting
Secondment of employees
Stewardship or shareholder activity
Status of the agent in the source country
The differences between civil law and common law concepts of representations
Authority to conclude contracts vs. Maintenance of stock vs. Securing of order