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Fast driftställe i en digitaliserad värld: En analys av Sveriges beslut att avstå från OECD:s ändring av agentregeln.
Spelberg, Liza
Umeå University, Faculty of Social Sciences, Department of Law.
2024 (Swedish)
Independent thesis Advanced level (professional degree), 20 credits / 30 HE credits
Student thesis
Alternative title
Permanent Establishment in a Digitalized World: An Analysis of Sweden’s Decision to Refrain from the OECD’s Revision of the Agency Rule.
(English)
Place, publisher, year, edition, pages
2024.
Keywords [sv]
Skatterätt, Internationell skatterätt, OECD, BEPS, Fast driftställe, Digital ekonomi, Digitalisering, Dubbelbeskattning, Agentregel, 2:29 IL, Art. 5(5) OECD:s modellavtal, Action 7.
National Category
Law
Identifiers
URN:
urn:nbn:se:umu:diva-235030
OAI: oai:DiVA.org:umu-235030
DiVA, id:
diva2:1934814
Educational program
Master of Laws
Available from:
2025-02-05
Created:
2025-02-05
Last updated:
2025-02-05
Bibliographically approved
Open Access in DiVA
fulltext
(4553 kB)
38 downloads
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FULLTEXT01.pdf
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4553 kB
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d542f0a2f39cd0d7857cab4f5deeea18c1a29e5d4e751e40e97bbcccfa40b2aa0b928d0ca4e4bbc22f1638c566b58fe5be22fc862d7f3ccfa4b05b7d9c7f13e8
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Department of Law
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Law
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Total: 38 downloads
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https://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-235030
Direct link
http://umu.diva-portal.org/smash/record.jsf?pid=diva2:1934814
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