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Prevenção da evasão do conceito de estabelecimento estável, em conformidade com o ponto de ação 7 da OCDE

Prevenção da evasão do conceito de estabelecimento estável, em conformidade com o ponto de ação 7 da OCDE

Ernst Gabriel

73,32 €
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Editorial:
KS OmniScriptum Publishing
Año de edición:
2026
Materia
Derecho internacional
ISBN:
9786209995828
73,32 €
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Sobre IBD

Este trabalho aborda o tema da prevenção da evasão do conceito de estabelecimento estável no Direito Fiscal Internacional, de acordo com o Ponto de Ação 7 do Plano de Ação para Combater a Redução e a Transferência de Lucros da OCDE. Como tema secundário, no âmbito do imposto sobre o valor acrescentado, aborda-se a perda do direito à dedução do imposto a montante devido à falta de qualidade de empresário. Trata-se de um trabalho para a obtenção do grau de Bacharel em Gestão Fiscal na FH Campus Wien.

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