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Taxation & Estate Planning

: TaxProf Blog

Vann: Travellers, Tax Policy and Permanent Establishments

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Richard J. Vann (Sydney Law School) has published Travellers, Tax Policy and Agency Permanent Establishments, 6 British Tax Rev. 538 (2010). Here is the abstract: This article analyses the policy, historical development and current application of permanent establishment rules for travellers. It is readily accepted that pedlars and itinerant merchants...

Full post as published by TaxProf Blog on January 21, 2011 (boomark / email).

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