The Application of the Permanent Establishment Definition in the Contextof Electronic Commerce: Proposed Clarification of the Conmentary on Article 5 of the OECD Model Tax Convention .-- , 2000
Anexos
COMERCIO ELECTRONICO
ESTABLECIMIENTO PERMANENTE
ORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO
DOBLE IMPOSICION
FISCALIDAD INTERNACIONAL
European Taxation, vol. 40, nº 5p. 190-198