{"product_id":"preventing-the-circumvention-of-the-permanent-establishment-rule-in-accordance-with-action-7-of-the-oecd-9786209942075","title":"Preventing the circumvention of the permanent establishment rule in accordance with Action 7 of the OECD","description":"\u003cp\u003e • Author(s): Ernst Gabriel\u003cbr\u003e • Publisher: Our Knowledge Publishing\u003cbr\u003e • Publisher Imprint: Our Knowledge Publishing\u003cbr\u003e • BISAC: International\u003c\/p\u003e\u003cp\u003eThis 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.\u003c\/p\u003e","brand":"Our Knowledge Publishing","offers":[{"title":"Paperback","offer_id":47883416567959,"sku":"9786209942075","price":5113.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0666\/3471\/1191\/files\/9786209942075.webp?v=1781101735","url":"https:\/\/atlanticbooks.com\/products\/preventing-the-circumvention-of-the-permanent-establishment-rule-in-accordance-with-action-7-of-the-oecd-9786209942075","provider":"Atlantic Books","version":"1.0","type":"link"}