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Proposed changes to the OECD commentary on article 5 part II construction PE notion, the negative list and the Agency PE notion Alessandro Caridi

By: Caridi, Alessandro.
Material type: ArticleArticlePublisher: 2003Subject(s): ESTABLECIMIENTO PERMANENTE | DOBLE IMPOSICION | ORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO | FISCALIDAD INTERNACIONAL | TRATADOS INTERNACIONALES In: European taxation v. 43, nº 2, p. 8-46
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OP 333/2003/2-1 (Browse shelf) Available OP 333/2003/2-1

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