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The Definition of a Permanent Establishment in the BEPS Era : An analysis of the introduction of commissionaire structures in Article 5(5) of the OECD Model Treaty

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Identiferoai:union.ndltd.org:UPSALLA1/oai:DiVA.org:uu-316071
Date January 2017
CreatorsBerkesten Hägglund, Camilla
PublisherUppsala universitet, Juridiska institutionen
Source SetsDiVA Archive at Upsalla University
LanguageEnglish
Detected LanguageEnglish
TypeStudent thesis, info:eu-repo/semantics/bachelorThesis, text
Formatapplication/pdf
Rightsinfo:eu-repo/semantics/openAccess

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