The Anti-Abuse Provision of the MLI against Income Shifting to Permanent Establishments in Low-Tax Countries

Publication: Scientific journal › Journal article

Original language	German (Austria)
Pages (from-to)	639 - 646
Journal	SWI - Steuer und Wirtschaft International
Publication status	Published - 2017

Austrian Classification of Fields of Science and Technology (ÖFOS)

@article{49caa80201684bc68aa847d7754f8544,

title = "The Anti-Abuse Provision of the MLI against Income Shifting to Permanent Establishments in Low-Tax Countries",

author = "Helmut Loukota",

year = "2017",

language = "Deutsch ({\"O}sterreich)",

pages = "639 -- 646",

journal = "SWI - Steuer und Wirtschaft International",

issn = "1025-806X",

publisher = "Linde Verlag",

}