Party and Permanent establishment: Difference between pages

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imported>Doug Williamson
(Create page. Source: Oxford Dictionary of Law.)
 
imported>Doug Williamson
m (Link with POEM page.)
 
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1.  ''Law - contract - agreement.''
''Tax.''  


A person or other entity directly involved in a contract or other agreement.
A permanent place of trade for an organisation.


Important for determining which country taxes its income.


2.  ''Law - legal proceedings.''
A person or other entity directly involved in legal proceedings, including plaintiffs and defendants.
3.  ''Other arrangements.''
One involved in other arrangements, not necessarily having legal effect.




== See also ==
== See also ==
* [[Anchor party]]
* [[POEM]]
* [[Concert party]]
* [[Counterparty]]
* [[Duty of care]]
* [[Ethics]]
* [[Negligence]]
* [[Related party]]
* [[Third party]]
* [[Third party provider]]
* [[Tort]]
* [[Tri-party repurchase agreement]]
* [[Unrelated party]]


[[Category:Accounting,_tax_and_regulation]]
[[Category:Accounting,_tax_and_regulation]]
[[Category:The_business_context]]

Latest revision as of 11:07, 19 November 2013

Tax.

A permanent place of trade for an organisation.

Important for determining which country taxes its income.


See also