Fast driftställe enligt OECD:s modellavtal i ljuset av elektronisk handel

Fast driftställe enligt OECD:s modellavtal i ljuset av elektronisk handel

The purpose of this thesis is to examine whether the concept of permanent establishment, as defined in Article 5 of the OECD Model Tax Convention on Income and Capital, is applicable to electronic commerce and if so whether the current definition is able to appropriately deal with the challenges of...

Full description

Bibliographic Details
Main Author: Hoang, Quang
Format: Others
Language:Swedish
Published: Internationella Handelshögskolan, Högskolan i Jönköping, IHH, Rättsvetenskap 2010
Subjects:
e-commerce
electronic commerce
double taxation agreements
model tax convention
OECD
permanent establishment
tax treaty
dubbelbeskattningsavtalsrätt
e-handel
elektronisk handel
fast driftställe
modellavtal
skatteavtal
skatteavtalsrätt
Financial law
Finansrätt
Online Access:http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-12468

Internet

http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-12468

Similar Items