Tobias Rohner

Baker McKenzie

Tax Lawyer / Partner

Holbeinstrasse 30

Zurich, 8034

Switzerland

SCHOLARLY PAPERS

1

DOWNLOADS

564

SSRN CITATIONS

0

CROSSREF CITATIONS

0

Scholarly Papers (1)

Actions:
Email selected abstracts
1.

Why Corporate Taxation Should Mean Source Taxation: A Response to the OECD's Actions Against Base Erosion and Profit Shifting

Downloads 564 (90,296)
Citation 1

Why Corporate Taxation Should Mean Source Taxation: A Response to the OECD's Actions Against Base Erosion and Profit Shifting

World Tax Journal (IBFD), Vol. 9, No. 3, pp. 352 (2017)
Number of pages: 6 Posted: 03 May 2016 Last Revised: 21 Sep 2017
Luzius U. Cavelti, Christian Jaag, Christian Jaag and Tobias Rohner
Altenburger legal + tax, University of St. Gallen - Institute of Public Finance and Fiscal LawSwiss Economics and Baker McKenzie
Downloads 564 (89,226)
Citation 1

Abstract:

Loading...

BEPS, Base Erosion and Profit Shifting, Corporate Taxation, Source v Residence, Permanent Establishment