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The Definition of a Permanent Establishment in the BEPS Era: An analysis of the introduction of commissionaire structures in Article 5(5) of the OECD Model Treaty
Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Law, Department of Law.
2017 (English)Independent thesis Advanced level (professional degree), 20 credits / 30 HE creditsStudent thesis
Place, publisher, year, edition, pages
2017. , p. 47
Keywords [en]
International tax law
Keywords [sv]
Internationell skatterätt
National Category
Law and Society
Identifiers
URN: urn:nbn:se:uu:diva-316071OAI: oai:DiVA.org:uu-316071DiVA, id: diva2:1076841
Educational program
Law Programme
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Examiners
Available from: 2017-04-21 Created: 2017-02-24 Last updated: 2017-04-21Bibliographically approved

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fulltext(918 kB)450 downloads
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File name FULLTEXT02.pdfFile size 918 kBChecksum SHA-512
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Type fulltextMimetype application/pdf

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CiteExportLink to record
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Citation style
  • apa
  • ieee
  • modern-language-association-8th-edition
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