Rust, Alexander and Wöhrer, Viktoria. 2016. Anti-Abuse Clause for Permanent Establishments situated in third countries. In: Base Erosion And Profit Shifting (BEPS): The Proposals To Revise The OECD Model Convention, Hrsg. Lang/Pistone/Rust/Schuch/Staringer, S. 107-131. Wien: Linde.
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Status of publication | Published |
---|---|
Affiliation | WU |
Type of publication | Chapter in edited volume |
Language | English |
Title | Anti-Abuse Clause for Permanent Establishments situated in third countries |
Title of whole publication | Base Erosion And Profit Shifting (BEPS): The Proposals To Revise The OECD Model Convention |
Editor | Lang/Pistone/Rust/Schuch/Staringer |
Page from | 107 |
Page to | 131 |
Location | Wien |
Publisher | Linde Verlag |
Year | 2016 |
Associations
- People
- Rust, Alexander (Details)
- Wöhrer, Viktoria (Details)
- Organization
- Austrian and International Tax Law IN (Details)
- Research Institute for International Taxation FI (Details)
- Tax Policy Group AB (Details)
- Research areas (ÖSTAT Classification 'Statistik Austria')
- 5206 Financial law (Details)