Concepedia

Permanent Establishment Interpretation

Permanent Establishment Interpretation is a doctrinal framework within treaty interpretation law that specifies the conditions under which a treaty entity constitutes a fixed place of business thereby triggering taxation rights in international double taxation agreements.

19

Publications

483

Citations

31

Authors

21

Institutions

Publications per year

2017–2026

8

Variants

Pe Interpretation

Parents

Publications

19

Evidence for a permanent establishment of the snow crab (Chionoecetes opilio) in the Barents Sea

John Alvsvåg, Ann‐Lisbeth Agnalt, Knut Eirik Jørstad · Biological Invasions · 2008 · 83 citations

, , +9

rgaining over the Avoidance of Double Taxation: Evidence from German Tax Treaties

FinanzArchiv Public Finance Analysis · 2009 · 53 citations

, , +16

Evolution of displays within the pair bond

Maria R. Servedio, Trevor D. Price, Russell Lande · Proceedings of the Royal Society B Biological Sciences · 2013 · 50 citations · Full text

, , +17

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

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

, , +17

Tax Treaty Interpretation

John A. Townsend · SSRN Electronic Journal · 2002 · 36 citations · Full text

, , +15

1–5 of 19

Authors

31

  1. LS
    Lisa Spinosa

    1 publications · 19 citations

    1

    h-index

  2. GS
    Gábor Sramkó

    University of Debrecen, Hungary

    1 publications · 13 citations

    1

    h-index

  3. LK
    Laurent Kremmer

    Centre National de la Recherche Scientifique, France

    1 publications · 23 citations

    1

    h-index

  4. SW
    Sylvie Warot

    Centre National de la Recherche Scientifique, France

    1 publications · 22 citations

    1

    h-index

  5. JA
    John Alvsvåg

    Norwegian Institute of Marine Research, Norway

    1 publications · 83 citations

    1

    h-index

1–5 of 31

Institutions

21

  1. Centre National de la Recherche Scientifique

    Paris, France

    2 h-index

    3 publications

    67 citations

  2. Institut Sophia Agrobiotech

    Valbonne, France

    2 h-index

    7 publications

    159 citations

  3. University of Turin

    Turin, Italy

    1 h-index

    2 publications

    44 citations

  4. U.S. Horticultural Research Laboratory

    Ft. Pierce, United States

    1 h-index

    2 publications

    24 citations

  5. Université Côte d'Azur

    Nice, France

    1 h-index

    2 publications

    44 citations

  6. Université Paris-Saclay

    Gif-sur-Yvette, France

    1 h-index

    1 publications

    23 citations

  7. Institut National de Recherche pour l'Agriculture, l'Alimentation et l'Environnement

    Paris, France

    1 h-index

    2 publications

    44 citations

  8. Institut de Recherche pour le Développement

    Marseille, France

    1 h-index

    1 publications

    23 citations

1–8 of 21

Venues

  1. Intertax

    3 publications · 44 citations

    5

    h-index

  2. SSRN Electronic Journal

    Repository · 2 publications · 84 citations

    2

    h-index

  3. Biological Invasions

    1 publications · 83 citations

    1

    h-index

  4. FinanzArchiv Public Finance Analysis

    1 publications · 53 citations

    1

    h-index

  5. HAL (Le Centre pour la Communication Scientifique Directe)

    Repository · 1 publications · 23 citations

    1

    h-index

1–5