Can the Switch-Over Rule and the Role of Permanent Establishments be considered the Neglected Stepchildren of the GloBE Proposal?

Schwarz M (2021)

Publication Type: Journal article

Publication year: 2021

Journal

Intertax Kluwer Law International

Book Volume: 49

Pages Range: 986 - 994

Journal Issue: 12

DOI: 10.54648/taxi2021100

Authors with CRIS profile

Magdalena Schwarz Lehrstuhl für Steuerrecht und Öffentliches Recht

How to cite

APA:

Schwarz, M. (2021). Can the Switch-Over Rule and the Role of Permanent Establishments be considered the Neglected Stepchildren of the GloBE Proposal? Intertax, 49(12), 986 - 994. https://dx.doi.org/10.54648/taxi2021100

MLA:

Schwarz, Magdalena. "Can the Switch-Over Rule and the Role of Permanent Establishments be considered the Neglected Stepchildren of the GloBE Proposal?" Intertax 49.12 (2021): 986 - 994.

BibTeX: Download