Pregled bibliografske jedinice broj: 1046417
Proposals for reform of the agency permanent establishment concept: examination of BEPS Action 7
Proposals for reform of the agency permanent establishment concept: examination of BEPS Action 7 // 10th International Scientific Conference: Economic Integrations, Competition and Cooperation
Opatija, Hrvatska, 2015. (predavanje, recenziran, ostalo, znanstveni)
CROSBI ID: 1046417 Za ispravke kontaktirajte CROSBI podršku putem web obrasca
Naslov
Proposals for reform of the agency permanent establishment concept: examination of BEPS Action 7
Autori
Gadžo, Stjepan ; Žunić Kovačević, Nataša
Vrsta, podvrsta i kategorija rada
Sažeci sa skupova, ostalo, znanstveni
Skup
10th International Scientific Conference: Economic Integrations, Competition and Cooperation
Mjesto i datum
Opatija, Hrvatska, 22.04.2015. - 24.04.2015
Vrsta sudjelovanja
Predavanje
Vrsta recenzije
Recenziran
Ključne riječi
international tax law ; permanent establishment ; dependent agents ; BEPS project ; tax planning
Sažetak
Authors explore recent proposals to reform the concept of permanent establishment , which underlines the allocation of the rights to tax cross- border income between countries.
Izvorni jezik
Engleski
Znanstvena područja
Pravo
POVEZANOST RADA
Ustanove:
Pravni fakultet, Rijeka
