0.1 Introduction To The Course

0.2 Course Objectives

0.3 Syllabus

0.4 Assessment And Grading

0.5 Honor Code

0.6 Course Policies

0.7 Meet Your Professor

0.8 Contact

0.9 Definitions, Limitations, And Delimitations

0.10 Disclaimer

1.1 Introduction

1.2 Introduction Of The Secondment Agreement

2.1 Introduction

2.2 Resident Enterprises vs Non-Resident Enterprises

2.3 Permanent Establishment

2.4 Criteria To Determine Secondment Constitutes Permanent Establishment

2.5 Exclusions towards constitution of a permanent establishment

3.1 Introduction

3.2 Advantages of Double Taxation Agreements

3.3 Beneficial Ownership