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A construction consotium as a permanent establishment from an international tax law perspective inconsistencies and deficiencies in Article 5(3) of the OECD Model and commentary Tomasz Lewicki Electrónico

By: Lewicki, Tomasz.
Material type: ArticleArticlePublisher: 2012Subject(s): INVERSIONES EXTRANJERAS | CUENTAS EN PARTICIPACION | ESTABLECIMIENTO PERMANENTE | IMPUESTOS | FISCALIDAD INTERNACIONAL | ORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO In: Bulletin for International Taxation v. 66, n. 1, January 2012
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