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Discussion draft on the attribution of profits to permanent establishments Directorate for financial, fiscal and enterprise affairs committe on fiscal affairs

Material type: ArticleArticlePublisher: 2001Subject(s): SOCIEDADES EXTRANJERAS | EMPRESAS EXTRANJERAS | ATRIBUCIÓN DE BENEFICIOS | IMPUESTOS | ESTABLECIMIENTO PERMANENTE | DOBLE IMPOSICION | FISCALIDAD INTERNACIONAL | ORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO | SOCIEDADES In: OECD papers / OCDE vol. 1, nº 3, 73 p.
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