Loukota, Helmut. 2017. The Anti-Abuse Provision of the MLI against Income Shifting to Permanent Establishments in Low-Tax Countries. SWI - Steuer und Wirtschaft International. 639-646.
BibTeX
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| Status of publication | Published |
|---|---|
| Affiliation | WU |
| Type of publication | Journal article |
| Journal | SWI - Steuer und Wirtschaft International |
| WU-Journal-Rating new | STRAT-C |
| Language | German |
| Title | The Anti-Abuse Provision of the MLI against Income Shifting to Permanent Establishments in Low-Tax Countries |
| Year | 2017 |
| Page from | 639 |
| Page to | 646 |
| DOI | n.a. |
| Open Access | N |
Associations
- People
- Loukota, Helmut (Details)
- Organization
- Institute for Austrian and International Tax Law IN (Details)
- Research areas (ÖSTAT Classification 'Statistik Austria')
- 5206 Financial law (Details)