Permanent Establishments and Value Added Tax
Type Research Project
Funding Bodies
- Oesterreichische Nationalbank (Jubiläumsfonds) http://www.oenb.at/de/ueber_die_oenb/foerderung/jubilaeumsfondsneu/jubilaeumsfonds.jsp
Duration Jan. 1, 2016 - Dec. 31, 2018
- Institute for Austrian and International Tax Law IN (Details)
Tags
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Journal article
| 2019 | Spies, Karoline. 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. Bulletin for International Taxation. | (Details) | |
| 2018 | Spies, Karoline. 2018. Fundamental Freedoms and VAT: An analysis based on the Credit Lyonnais case. World Journal of VAT/GST Law, , 100 | (Details) | |
| 2017 | Spies, Karoline. 2017. Permanent Establishment versus Fixed Establishment: The Same or Different? Bulletin for International Taxation 71 (12), 705 | (Details) |