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accessRights:"restricted"
~person:"Spies, Stephan"
~subject:"Income shifting"
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Income shifting
Action 7
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BEPS
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Base Erosion and Profit Shifting
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Spies, Stephan
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South African journal of accounting research
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Action 7 of the BEPS action plan and the permanent establishment status of non-resident online retailers in South Africa
Spies, Stephan
;
Van Heerden, Linda
- In:
South African journal of accounting research
32
(
2018
)
2/3
,
pp. 225-245
Persistent link: https://www.econbiz.de/10012051239
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