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Ing. Samara Zarylbekova

Master's thesis

Permanent Establishment Risks: Tax Liabilities in Multinational Companies

Permanent Establishment Risks: Tax Liabilities in Multinational Companies
Abstract:
The impact of COVID-19 on tax liabilities and the risks related to permanent establishments (PEs) in multinational corporations (MNCs) are examined in this thesis. A review of the literature and empirical data ascertains the factors influencing PE calculation and the tax ramifications after the pandemic. The paper analyzes MNC methods for risk management in the face of COVID-19 disruptions using viewpoints …more
 

Keywords

Permanent Establishment Multinational Enterprises OECD Covid-19 International Taxation Tax treaties Indirect Taxes Direct Taxes Tax Risk Management Double Taxation Fixed place of Business VAT Corporate/Withholding Taxes High-risk triggers Low-risk triggers.
 
Language used: English
Date on which the thesis was submitted / produced: 10. 5. 2024
Identifier: https://is.muni.cz/th/ei2cp/

Thesis defence

  • Date of defence: 18. 6. 2024
  • Supervisor: Ing. Petr Valouch, Ph.D.
  • Reader: Ing. Bc. Jana Hvozdenská, Ph.D.

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Institution archiving the thesis and making it accessible: Masarykova univerzita, Ekonomicko-správní fakulta
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Masaryk University

Faculty of Economics and Administration

Master programme / field:
Finance / Finance

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