LUP Statistics

Record

Title

Does the Substance over Form approach implemented as a result of the BEPS package reconciles the Permanent Establishment definition with the existence of economic allegiances?

Type

Student Paper

Publ. year

2019

Author/s

Zúñiga Vargas, Moisés

Department/s

Department of Business Law

In LUP since

2019-06-12

Total	This Year	This Month
641	26	3

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