Concepedia

Permanent Establishment

Permanent Establishment is a treaty-based nexus concept in international income taxation that denotes a fixed place of business, or a functionally equivalent dependent agent presence, in a source state through which an enterprise’s business is wholly or partly carried on and that thereby grants that state primary taxing rights over the profits attributable to that presence.

20

Publications

515

Citations

20

Authors

7

Institutions

Publications per year

2017–2026

6

Variants

Pe

Parents

Children

Publications

20

IRCA Legalization Effects: Lawful Permanent Residence and Naturalization through 2001

Nancy F. Rytina · 2002 · 65 citations

, , +8

Some Reflections on the OECD and the Sources of International Tax Principles

Hugh J Ault · SSRN Electronic Journal · 2013 · 48 citations · Full text

, , +17

International Tax Coordination for a Second-Best World (Part III)

Wolfgang Schön · World Tax Journal · 2010 · 40 citations

, , +17

Moving Away from “Up or Out”: Determinants of Permanent Employment in Law Firms

Elizabeth H. Gorman · Law & Society Review · 1999 · 39 citations

, , +11

Adapting Current International Taxation to New Business Models: Two Proposals for the European Union

Yariv Brauner, Pasquale Pistone · Bulletin for international taxation · 2017 · 38 citations

, , +16

1–5 of 20

Authors

20

  1. CG
    Carlo Garbarino

    Bocconi University, Italy

    2 publications · 29 citations

    2

    h-index

  2. EH
    Elizabeth H. Gorman

    University of Virginia, United States

    1 publications · 39 citations

    1

    h-index

  3. EG
    Ediza Garcia

    Texas A&M International University, United States

    1 publications · 13 citations

    1

    h-index

  4. PP
    Pasquale Pistone

    Vienna University of Economics and Business, Austria

    1 publications · 38 citations

    1

    h-index

  5. HJ
    Hugh J Ault

    Boston College, United States

    1 publications · 48 citations

    1

    h-index

1–5 of 20

Institutions

7

  1. Duke University

    Durham, United States

    1 h-index

    1 publications

    27 citations

  2. Bocconi University

    Milan, Italy

    1 h-index

    1 publications

    12 citations

  3. The University of Sydney

    Sydney, Australia

    1 h-index

    1 publications

    11 citations

  4. University of California, Berkeley

    Berkeley, United States

    1 h-index

    1 publications

    20 citations

  5. Harvard University Press

    Cambridge, United States

    1 h-index

    1 publications

    39 citations

  6. University of Houston

    Houston, United States

    1 h-index

    1 publications

    36 citations

  7. Boston College

    Boston, United States

    1 h-index

    1 publications

    48 citations

  8. Vienna University of Economics and Business

    Vienna, Austria

    1 publications

    22 citations

1–8 of 7

Venues

  1. SSRN Electronic Journal

    Repository · 4 publications · 107 citations

    4

    h-index

  2. Intertax

    4 publications · 61 citations

    3

    h-index

  3. World Tax Journal

    2 publications · 65 citations

    2

    h-index

  4. California Law Review

    2 publications · 39 citations

    2

    h-index

  5. Bulletin for international taxation

    1 publications · 38 citations

    1

    h-index

1–5