The Interplay of Permanent Establishments and International Taxation: A Close Look from Tanzanian Perspectives and Treaty Models

Hashimy, Sayed Qudrat and Ramesh (2023) The Interplay of Permanent Establishments and International Taxation: A Close Look from Tanzanian Perspectives and Treaty Models. Cochin University Law Review, 1 (1). pp. 52-61. ISSN 0970-0331

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Abstract

The concept of Permanent Establishment (PE) is a pivotal aspect of international taxation that holds immense significance in the global arena of taxation and cross-border trade. In this article, we embark on a comprehensive analysis of the notion of Permanent Establishment, delving into its various facets and exploring its critical implications. Additionally, we aim to provide a detailed examination of the concept of source rules and Permanent Establishment within the specific context of Tanzania.Permanent Establishment is a concept that lies at the intersection of international tax law and international business activities. It plays a fundamental role in determining the taxing rights of countries when a foreign enterprise engages in economic activities within their borders. The characterization of a business presence as a Permanent Establishment has profound consequences for the allocation of taxing authority between countries, as well as for the tax liability of multinational enterprises.1

Item Type:	Article
Uncontrolled Keywords:	Arm Conflict in Afghanistan, Climate Change, Devastation, Environmental Degradation, Green-House Gases and war.
Subjects:	L LAW > LAW
Divisions:	Department of > Law
Depositing User:	Dr Raju C
Date Deposited:	14 Feb 2023 07:31
Last Modified:	07 Aug 2024 10:11
URI:	http://eprints.uni-mysore.ac.in/id/eprint/17438

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