Sökning: "Marjaana Helminen"
Hittade 1 avhandling innehållade orden Marjaana Helminen.
1. Permanent Establishment through Related Persons : A Study on the Treatment of Related Persons under Article 5 of the OECD Model Tax Convention
Sammanfattning : Globalization, changed business practices and the developments in information technology have put pressure on the PE concept. This thesis deals with related persons and the PE concept, and the increasing tension between them.The main objective of the thesis is to analyze and define the scope of the PE concept, when applied to related persons. LÄS MER
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