Quotation 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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Publication's profile

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)
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