Fixed Establishments and Permanent Establishments: The VAT and direct tax concept are drifting further apart

Article (Scientific journals)

Baltus, Amandine

2016 • In International VAt Monitor

Peer reviewed

Permalink
https://hdl.handle.net/2268/207169

Fixed Establishments and Permanent Establishments the VAT and Direct Tax Concept are Drifting Further Apart.pdf

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Disciplines :

Tax law

Author, co-author :

Baltus, Amandine ; Université de Liège > Département de droit > Droit fiscal

Language :

English

Title :

Fixed Establishments and Permanent Establishments: The VAT and direct tax concept are drifting further apart

Publication date :

07 October 2016

Journal title :

International VAt Monitor

ISSN :

0925-0832

eISSN :

2352-9210

Publisher :

International Bureau of Fiscal Documentation, Amsterdam, Netherlands

Peer reviewed :

Peer reviewed

Available on ORBi :

since 09 February 2017

Number of views

112 (6 by ULiège)

Number of downloads

5 (5 by ULiège)