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.
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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
- Austrian and International Tax Law IN (Details)
- Research areas (Ă–STAT Classification 'Statistik Austria')
- 5206 Financial law (Details)