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About the deductibility of head office expenses a commentary on art. 7(3) of the OECD model, the UN model and alternative provisions adopted in tax treaty practice Edwin van der Bruggen

By: Bruggen, Edwin van der.
Material type: ArticleArticlePublisher: 2002Subject(s): TRATADOS INTERNACIONALES | ESTABLECIMIENTO PERMANENTE | FISCALIDAD INTERNACIONAL In: Intertax vol. 30, n. 8 y 9, august/september 2002, p. 270-284
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