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Preventing the circumvention of the permanent establishment rule in accordance with Action 7 of the OECD

Preventing the circumvention of the permanent establishment rule in accordance with Action 7 of the OECD

Ernst Gabriel

73,26 €
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Editorial:
KS OmniScriptum Publishing
Año de edición:
2026
Materia
Derecho internacional
ISBN:
9786209942075
73,26 €
IVA incluido
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Sobre IBD

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.

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