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The Application of the Permanent Establishment Definition in the Contextof Electronic Commerce: Proposed Clarification of the Conmentary on Article 5 of the OECD Model Tax Convention

Material type: ArticleArticlePublisher: 2000Subject(s): COMERCIO ELECTRONICO | ESTABLECIMIENTO PERMANENTE | ORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO | DOBLE IMPOSICION | FISCALIDAD INTERNACIONAL
Contents:
Anexos
In: European Taxation, vol. 40, nº 5 p. 190-198
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op 333/2000/5-2 (Browse shelf) Available op 333/2000/5-2

Anexos

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