Definition of permanent establishment extended to cover explicitly an agency permanent establishment

• Autores: Tomás Balco
• Localización: European taxation, ISSN 0014-3138, Vol. 46, Nº. 6, 2006, págs. 283-283
• Idioma: inglés
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• Resumen

  • Comment is provided on the recent changes to Czech law in relation to the extension of the definition of a permanent establishment (PE) to cover explicitly an agency PE and the implications of this development.