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Prevenzione dell’elusione della qualifica di stabile organizzazione ai sensi del punto d’azione 7 dell’OCSE

Prevenzione dell’elusione della qualifica di stabile organizzazione ai sensi del punto d’azione 7 dell’OCSE

Ernst Gabriel

73,32 €
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Editorial:
KS OmniScriptum Publishing
Año de edición:
2026
Materia
Derecho internacional
ISBN:
9786209901119
73,32 €
IVA incluido
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Sobre IBD

Il presente lavoro affronta il tema della prevenzione dell’elusione della qualificazione come stabile organizzazione nel diritto tributario internazionale, in conformità con il punto d’azione n. 7 del Piano d’azione contro l’erosione della base imponibile e il trasferimento degli utili dell’OCSE. Il tema secondario, nell’ambito dell’imposta sul valore aggiunto, riguarda la perdita del diritto alla detrazione dell’imposta a monte a causa della mancanza della qualifica di imprenditore. Si tratta di una tesi presentata per il conseguimento del Bachelor of Arts in Tax Management presso la FH Campus Wien.

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