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 (Former researcher)
- Organization
- Austrian and International Tax Law IN (Details)
- Research Institute for International Taxation FI (Details)
- Tax Policy and European Tax Law Group AB (Details)
- Research areas (ÖSTAT Classification 'Statistik Austria')
- 5206 Financial law (Details)