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How OECD proposes to apply existing criteria of jurisdiction to tax profits arising from cross - border electronic commerce L. Hinnekens

By: Hinnekens, Luc.
Material type: ArticleArticlePublisher: 2001Subject(s): COMERCIO ELECTRONICO | ORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO | IMPUESTOS | BENEFICIOS | ESTABLECIMIENTO PERMANENTE In: Intertax vol. 29, nº 10, October 2001, p. 322-331
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