Concepedia

Permanent Establishment Thresholds

Permanent Establishment Thresholds is a conceptual framework in international taxation that specifies the minimum level or duration of business presence or activity required in a foreign jurisdiction to constitute a taxable permanent establishment under domestic law or tax treaties, thereby determining eligibility for or denial of tax treaty benefits.

4

Publications

173

Citations

8

Authors

1

Institutions

Publications per year

2017–2026

1

Parents

Publications

4

Establishment Stand Thresholds for Switchgrass Grown as a Bioenergy Crop

Marty R. Schmer, K. P. Vogel, Rob Mitchell et al. · Crop Science · 2005 · 113 citations · Full text

, , +12

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

Wolfgang Schön · World Tax Journal · 2010 · 40 citations

, , +17

The Need to Reconceptualize the Permanent Establishment Threshold

Dale Pinto · eSpace (Curtin University) · 2006 · 10 citations · Full text

, , +9

Lowering the Permanent Establishment Threshold via the Anti-BEPS Convention: Much Ado About Nothing?

Maarten Floris de Wilde · Intertax · 2017 · 10 citations

, , +15

The Spanish Position on the Concept of a Permanent Establishment: Anticipating BEPS, beyond BEPS or Simply a Wrong Interpretation of Article 5 of the OECD Model?

Adolfo J. Martín Jiménez · Bulletin for international taxation · 2016 · 10 citations

, , +12

1–5 of 4

Authors

8

  1. KM
    Kent M. Eskridge

    University of Nebraska–Lincoln, United States

    1 publications · 113 citations

    1

    h-index

  2. KP
    K. P. Vogel

    University of Nebraska–Lincoln, United States

    1 publications · 113 citations

    1

    h-index

  3. WS
    Wolfgang Schön

    Max Planck Society, Germany

    1 publications · 40 citations

    1

    h-index

  4. LE
    L. E. Moser

    University of Nebraska–Lincoln, United States

    1 publications · 113 citations

    1

    h-index

  5. MR
    Marty R. Schmer

    Agricultural Research Service, United States

    1 publications · 113 citations

    1

    h-index

1–5 of 8

Institutions

1

  1. University of Nebraska–Lincoln

    Lincoln, United States

    1 h-index

    4 publications

    452 citations

1–1 of 1

Venues

  1. World Tax Journal

    1 publications · 40 citations

    1

    h-index

  2. Crop Science

    1 publications · 113 citations

    1

    h-index

  3. eSpace (Curtin University)

    Repository · 1 publications · 10 citations

    1

    h-index

  4. Intertax

    1 publications · 10 citations

    1

    h-index

  5. Bulletin for international taxation

    1 publications · 10 citations

1–5