

| Item type | Current library | Status | Barcode | |
|---|---|---|---|---|
|
|
. | Not for loan | LLM216 |
Table of Contents ABBREVIATIONS; TABLE OF CASES; INTRODUCTION; OBJECT SCOPE AND ISSUES; TRADITIONAL TAXING PRINCIPLES; PE -PERMANENT ESTABLISHMENT; INCOME TAX ACT, 1961 AND PE; BUSINESS CONNECTION; BPO AND PE; ANALYSIS OF MSAS AND OTHER CASES; IMPLICATIONS OF THE DECISION; CONCLUSION; BIBLIOGRAPHY.