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Utvidelse av fast driftssted - Endring av de spesifikke aktivitetsunntakene i art. 5(4)

Leversen, Lise
Master thesis
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master thesis (311.8Kb)
URI
https://hdl.handle.net/1956/17317
Date
2017
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Abstract
Avhandlingen tar for seg endringen av de spesifikke unntakene i OECDs mønsteravtale art. 5(4), og om endringene gir bedre vern om staters nasjonale skattefundament.
Publisher
The University of Bergen
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