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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: Article

ArticlePublisher: 2000Subject(s): COMERCIO ELECTRONICO

Contents:

Anexos

In: European Taxation, vol. 40, nº 5 p. 190-198

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		IEF	op 333/2000/5-2 (Browse shelf)	Available		op 333/2000/5-2

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Anexos

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