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Preventing the circumvention of the permanent establishment rule in accordance with Action 7 of the OECD

by Ernst Gabriel
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Current price ₹5,113.00
Original price ₹5,586.00
Original price ₹5,586.00
Original price ₹5,586.00
(-8%)
₹5,113.00
Current price ₹5,113.00

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Book cover type: Paperback
  • ISBN13: 9786209942075
  • Binding: Paperback
  • Subject: N/A
  • Publisher: Our Knowledge Publishing
  • Publisher Imprint: Our Knowledge Publishing
  • Publication Date:
  • Pages: 56
  • Original Price: USD 57.0
  • Language: English
  • Edition: N/A
  • Item Weight: 87 grams
  • BISAC Subject(s): International

This thesis examines the issue of preventing the circumvention of permanent establishment rules in international tax law, in accordance with Action 7 of the OECD's 'Action Plan to Combat Base Erosion and Profit Shifting'. A secondary topic, relating to value added tax, concerns the loss of the right to deduct input tax due to a lack of business status. This thesis was written as part of the Bachelor of Arts programme in Tax Management at FH Campus Wien.

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