Metadata: Corporate permanent establishment (for corporate income tax) versus fixed establishment (for value added tax) versus Corporate permanent establishmen (for personal income tax)
Theses
- Document type:
- Theses
- Thesis type:
- Master thesis
- Title:
- Corporate permanent establishment (for corporate income tax) versus fixed establishment (for value added tax) versus Corporate permanent establishmen (for personal income tax): comparison : trends to harmonize?
- Other titles:
- Betriebsstätte (KSt) versus feste Niederlassung (USt) versus individuelle Steueransäßigkeit (ESt) : ein Vergleich : Harmonisierungstendenzen?
- Corporate permanent establishment (CIT) versus fixed establishment (VAT) versus individual tax residency (PIT) : comparison : trends to harmonize?
- Scope:
- 1 Online-Ressource (V, 87 Seiten)
- Year of submission:
- 2025
- Year of publication:
- 2025
- Course of study:
- Masterstudium Wirtschaftsrecht
- Aspired degree:
- LL.M. (WU)
- Language:
- English
- Notes:
- Enthält Literatur- und Judikaturverzeichnis auf Seite 82-87
- Description:
- permanent establishment
- fiexd establishment
- residency
- domicile
- Article 5 OECD MC
- Article 4 OECD MC
- EU VAT
- home office as PE
- Collection:
- WU Master Theses
- Use and reproduction license:
- In Copyright
- Access:
- Accessible from within the WU network
