Permanent Establishments and Value Added Tax

Research output

Research output per year 2017 2017 2018 2019 2019

• 3 Journal article

Research output per year

Research output per year

Search results

• 2019

  International trade in B2B services under VAT/GST law and the role of permanent/fixed establishments - A comparison of EU VAT and Singaporean GST law in the light of the OECD VAT/GST Guidelines

  Spies, K., 2019, In: Asia Pacific Tax Bulletin.

  Publication: Scientific journal › Journal article
• 2018

  Fundamental freedoms and VAT: an analysis based on the Credit Lyonnais case

  Spies, K., 2018, In: World Journal of VAT/GST Law. 6, 2, p. 100-128

  Publication: Scientific journal › Journal article › peer-review

  Open Access

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• 2017

  Permanent Establishment versus Fixed Establishment: The Same or Different?

  Spies, K., 2017, In: Bulletin for International Taxation. 71, 12, p. 705

  Publication: Scientific journal › Journal article