| 000 | 01098nab a2200265 c 4500 | ||
|---|---|---|---|
| 999 |
_c141441 _d141441 |
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| 003 | ES-MaIEF | ||
| 005 | 20191127183841.0 | ||
| 007 | ta | ||
| 008 | 191127t2019 us ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 041 | _aeng | ||
| 100 | 1 |
_960030 _aMonsenego, Jérôme |
|
| 245 | 4 |
_aThe construction PE and temporaray interruptions _bquestions based on a Swedish case _cby Jérôme Monsenego |
|
| 260 | _c2019 | ||
| 500 | _aDisponible también en formato electrónico. | ||
| 500 | _aResumen. | ||
| 520 | _aIn this article, the author discusses a recent Swedish Supreme Administration Court case involving the application of the construction permanent establishment rules in article 5 of the OECD model tax convention. | ||
| 650 | 4 |
_943514 _aEMPRESAS CONSTRUCTORAS |
|
| 650 | 4 |
_aESTABLECIMIENTO PERMANENTE _942622 |
|
| 650 | 4 |
_aIMPUESTOS _947460 |
|
| 650 | 4 |
_aSUECIA _948506 |
|
| 650 | 4 |
_aJURISPRUDENCIA _947570 |
|
| 773 | 0 |
_9161434 _oOP 138-Bis/2019/96/5 _tTax Notes International _w(IEF)124525 _x 1048-3306 _g v. 96, n. 5, November 4, 2019, p. 415-420 |
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| 942 | _cART | ||