It is a Comprehensive Commentary on Law Relating to Permanent Establishment The book thoroughly discusses practical implications of various types of permanent establishments, including Fixed Place Permanent Establishment [Article 5(1)], Construction Permanent Establishment [Article 5(3)], Service Permanent Establishment [Article 5(3)] and Agency Permanent Establishment [Article 5(5)]. The book also discusses the relationship between Article 5(1) and Article 5(2). An indepth analysis of more than 400 judicial and administrative decisions from 33 countries, with emphasis on the Austria, France, Germany, India, Netherlands, Spain and United States of America.

• Part One : Basic Rule Pe
• Part Two : Construction Work
• Part Three : Furnishing Of Services
• Part Four : Agencies
• Appendices