A critical analysis of the concepts ‘Permanent Establishment’ and ‘Foreign Business Establishment’

The objective of this study was to analyse and compare the concepts permanent establishment and foreign business establishment in order to make recommendations regarding the required additions and amendments to replace the concept foreign business establishment with the internationally recognised an...

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Bibliographic Details
Main Authors: Linda van Schalkwyk, Rozelle van Schaik
Format: Article
Language:English
Published: AOSIS 2012-04-01
Series:Journal of Economic and Financial Sciences
Subjects:
Online Access:https://jefjournal.org.za/index.php/jef/article/view/306