Preventing the circumvention of the permanent establishment rule in accordance with Action 7 of the OECD
Author:   Ernst Gabriel
Publisher:   Our Knowledge Publishing
ISBN:  

9786209942075


Pages:   56
Publication Date:   24 April 2026
Format:   Paperback
Availability:   Available To Order   Availability explained
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Preventing the circumvention of the permanent establishment rule in accordance with Action 7 of the OECD


Overview

This 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.

Full Product Details

Author:   Ernst Gabriel
Publisher:   Our Knowledge Publishing
Imprint:   Our Knowledge Publishing
Dimensions:   Width: 15.20cm , Height: 0.30cm , Length: 22.90cm
Weight:   0.086kg
ISBN:  

9786209942075


ISBN 10:   6209942075
Pages:   56
Publication Date:   24 April 2026
Audience:   General/trade ,  General
Format:   Paperback
Publisher's Status:   Active
Availability:   Available To Order   Availability explained
We have confirmation that this item is in stock with the supplier. It will be ordered in for you and dispatched immediately.

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