The Attribution of Profits to Permanent Establishments Created by Cross-border Pipelines

The Attribution of Profits to Permanent Establishments Created by Cross-border Pipelines

This study addresses the taxation issues arising from a cross-border pipeline. The first element that is addressed is the different possible classifications of a pipeline for tax purposes. The fact that the Organisation for Economic Co-operation and Development (“OECD”) does not provide a universal...

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Bibliographic Details
Main Author: Koornhof, Carolina Jr
Other Authors: Louw, C (Adv.)
Language:en
Published: University of Pretoria 2015
Subjects:
UCTD
Online Access:http://hdl.handle.net/2263/45979
Koornhof, C 2014, The Attribution of Profits to Permanent Establishments Created by Cross-border Pipelines, LLM Mini-dissertation, University of Pretoria, Pretoria, viewed yymmdd <http://hdl.handle.net/2263/45979>

Internet

http://hdl.handle.net/2263/45979
Koornhof, C 2014, The Attribution of Profits to Permanent Establishments Created by Cross-border Pipelines, LLM Mini-dissertation, University of Pretoria, Pretoria, viewed yymmdd <http://hdl.handle.net/2263/45979>

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