Tresor-Gauthier Kalonji

Ministry of Finance of the Democratic Republic of Congo

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Tresor-Gauthier Kalonji (Ministry of Finance of the Democratic Republic of Congo )

Controversy over the qualification of a “building site or construction or installation project” as a PE in the Covid-19 era

February 18, 2022

Trésor-Gauthier M. Kalonji [1] Summary The Covid-19 pandemic has shaken several rules applicable in conventional tax law, in particular with regard to determining the conditions for qualifying a …