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PERMANENT ESTABLISHMENT RULES UNDER ETHIOPIAN INCOME TAX LAW: ANALYSIS OF ARTIFICIAL AVOIDANCE OF PERMANENT ESTABLISHMENT STATUS

Nuru Beyene; Kasim Kufa Asst. Prof (Haramaya University, 2021-12)

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Author
- Kasim Kufa Asst. Prof (1)
- Nuru Beyene (1)
Subject
- Permanent Establishment, Artificial Avoidance of PE, commissionaire arrangements and similar strategies, specific activity exemptions, splitting up of contracts, insurance PE, service PE (1)
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Date Issued
- 2021 (1)
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