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Nordic Tax Journal
Volume 2019 (2019): Issue 1 (January 2019)
Open Access
Permanent Establishment for Investors in Private Equity Funds—A Legal Analysis in Light of the Changes to the OECD Model (2017)
Peter Koerver Schmidt
Peter Koerver Schmidt
| Jun 15, 2019
Nordic Tax Journal
Volume 2019 (2019): Issue 1 (January 2019)
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Article Category:
Article
Published Online:
Jun 15, 2019
Page range:
16 - 40
Received:
Oct 12, 2018
Accepted:
Jan 12, 2019
DOI:
https://doi.org/10.1515/ntaxj-2019-0002
Keywords
Private equity funds
,
international tax law
,
permanent establishment
,
dependent agent
,
BEPS
,
international tax policy
© 2019 P. Koerver Schmidt, published by Sciendo
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
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