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Norsk bedriftsbeskatning av utenlandske delingsselskaper. Kan et utenlandsk delingsselskap utgjøre et «fast driftssted» etter OECDs Mønsteravtale art. 5, og kan inntekten allokeres til delingsselskapets faste driftssted etter OECDs Mønsteravtale art. 7?

Lundal, Mette
Master thesis
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URI
https://hdl.handle.net/1956/12992
Date
2016-06-01
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  • Faculty of Law [1764]
Publisher
The University of Bergen
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