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Mensuel de juin 2013 - Economie/Consultance

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Services Permanent Establishment provision : a reason not to ‘go’ abroad ?
1. Introduction   The world economy is increasingly becoming more classified as a ’service economy’ due to the rising importance of the service sector. Such has been demonstrated in the 2011 World Development Indicators which has indicated that the services sector accounted for almost 71% of global GDP in 2010 and is expanding at a quicker rate than the agriculture and the manufacturing sector.   Given the multifaceted contribution of services to the national economy and trade of both developing and developed countries, international organisations such as the United Nation (UN) and the Organisation for Economic Co-operation and Development (OECD) have concentrated all their attention and resources to support this sector of the economy. This has been shown...
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