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Art. 24 (3) of the OECD Model Convention the significance of the expression 'Taxation on a Permanent Establishment in Cross - border Reorganizations' Nicola Saccardo

By: Saccardo, Nicola.
Material type: ArticleArticlePublisher: 2003Subject(s): ORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO | ESTABLECIMIENTO PERMANENTE | DOBLE IMPOSICION | FISCALIDAD INTERNACIONAL | TRATADOS INTERNACIONALES | CONVENIOS In: Intertax vol. 31, n. 8/9, august/september 2003, p. 271-280
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