Permanent Establishments and Value Added Tax

Type Research Project

Funding Bodies

Duration Jan. 1, 2016 - Dec. 31, 2018

  • Institute for Austrian and International Tax Law IN (Details)


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  • Lang, Michael (Details) Project Head
  • Spies, Karoline (Details) Project Head


Journal article

2019 Spies, Karoline. 2019. International trade in B2B services under VAT/GST law and the role of permanent/fixed establishments - A comparison of EU VAT and Singaporean GST law in the light of the OECD VAT/GST Guidelines. Bulletin for International Taxation. (Details)
2018 Spies, Karoline. 2018. Fundamental Freedoms and VAT: An analysis based on the Credit Lyonnais case. World Journal of VAT/GST Law, , 100 (Details)
2017 Spies, Karoline. 2017. Permanent Establishment versus Fixed Establishment: The Same or Different? Bulletin for International Taxation 71 (12), 705 (Details)