Digital Permanent Establishments

Master's Thesis from the year 2019 in the subject Law - Tax / Fiscal Law, grade: 1.5, , language: English, abstract: The key objectives of this work is to outline the impact respectively challenges of the proposed new digital PE concept, notably on Swiss headquartered MNEs and to derive recommendations and potential solutions for these enterprises from a consulting standpoint. The OECD/G20 as wel...