Anti-Abuse Clause for Permanent Establishments situated in third countries

Publication: Chapter in book/Conference proceeding › Chapter in edited volume

Original language	English
Title of host publication	Base Erosion And Profit Shifting (BEPS): The Proposals To Revise The OECD Model Convention
Editors	Lang/Pistone/Rust/Schuch/Staringer
Place of Publication	Wien
Publisher	Linde Verlag
Pages	107 - 131
Publication status	Published - 2016

Austrian Classification of Fields of Science and Technology (ÖFOS)

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title = "Anti-Abuse Clause for Permanent Establishments situated in third countries",

author = "Alexander Rust and Viktoria W{\"o}hrer",

year = "2016",

language = "English",

pages = "107 -- 131",

editor = "Lang/Pistone/Rust/Schuch/Staringer",

booktitle = "Base Erosion And Profit Shifting (BEPS): The Proposals To Revise The OECD Model Convention",

publisher = "Linde Verlag",

}

TY - CHAP

T1 - Anti-Abuse Clause for Permanent Establishments situated in third countries

AU - Rust, Alexander

AU - Wöhrer, Viktoria

PY - 2016

Y1 - 2016

M3 - Chapter in edited volume

SP - 107

EP - 131

BT - Base Erosion And Profit Shifting (BEPS): The Proposals To Revise The OECD Model Convention

A2 - Lang/Pistone/Rust/Schuch/Staringer, null

PB - Linde Verlag

CY - Wien

ER -