Peer reviewed indexed journal

     

    Title: Tax Sovereignty, Tax Competition and the Base Erosion and Profit Shifting Concept of Permanent Establishment

    Authors: Santos, A., & Lopes, C.

    Journal: EC Tax Review, 25 (5/6), 296-311.

    Year: 2016

    ISSN: 0928-2750

    Tax Sovereignty, Tax Competition and the Base Erosion and Profit Shifting Concept of Permanent Establishment