Albregtse, Dirk
The Server as a Permanent Establishment and the Revised Commentary on Article 5 of the OECD Model Tax Treaty Are the E - Commerce Corporate Income Tax Problems Solved? /D. A. Albregtse .-- , 2002
ESTABLECIMIENTO PERMANENTE
COMERCIO ELECTRONICO
FISCALIDAD INTERNACIONAL
TRATADOS INTERNACIONALES
ORDENADORES
IMPUESTOS
DOBLE IMPOSICION
Intertax: International Tax Reviewvol. 30, nº 10, 2002, p. 356-364
The Server as a Permanent Establishment and the Revised Commentary on Article 5 of the OECD Model Tax Treaty Are the E - Commerce Corporate Income Tax Problems Solved? /D. A. Albregtse .-- , 2002
ESTABLECIMIENTO PERMANENTE
COMERCIO ELECTRONICO
FISCALIDAD INTERNACIONAL
TRATADOS INTERNACIONALES
ORDENADORES
IMPUESTOS
DOBLE IMPOSICION
Intertax: International Tax Reviewvol. 30, nº 10, 2002, p. 356-364