Have a personal or library account? Click to login
Permanent Establishment for Investors in Private Equity Funds—A Legal Analysis in Light of the Changes to the OECD Model (2017) Cover

Permanent Establishment for Investors in Private Equity Funds—A Legal Analysis in Light of the Changes to the OECD Model (2017)

Nordic Tax Journal
Volume 2019 (2019): Issue 1 (January 2019)
By: Peter Koerver Schmidt  
Open Access
|Jun 2019
DOI: https://doi.org/10.1515/ntaxj-2019-0002 | Journal eISSN: 2246-1809
Journal RSS Feed
Language: English
Page range: 16 - 40
Submitted on: Oct 12, 2018
Accepted on: Jan 12, 2019
Published on: Jun 15, 2019
Published by: DJØF Publishing, Nordic Tax Research Council
In partnership with: Paradigm Publishing Services
Publication frequency: 1 issue per year
Keywords:
Private equity funds,
international tax law,
permanent establishment,
dependent agent,
BEPS,
international tax policy
Related subjects:
Business and economics,
Business management,
Business law,
Political economics,
Public finance and fiscal theory,
Law,
History, philosophy and sociology of law,
Public law,
Tax and accounting law

© 2019 Peter Koerver Schmidt, published by DJØF Publishing, Nordic Tax Research Council
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.

Previous articleVolume 2019 (2019): Issue 1 (January 2019)Next article