The Server as a Permanent Establishment and the Revised Commentary on Article 5 of the OECD Model Tax Treaty Are the E - Commerce Corporate Income Tax Problems Solved? D. A. Albregtse
By: Albregtse, Dirk
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Material type: 
ArticlePublisher: 2002Subject(s): ESTABLECIMIENTO PERMANENTE | COMERCIO ELECTRONICO | FISCALIDAD INTERNACIONAL | TRATADOS INTERNACIONALES | ORDENADORES | IMPUESTOS | DOBLE IMPOSICION
In:
Intertax: International Tax Review vol. 30, nº 10, 2002, p. 356-364
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| IEF | OP 2141/2002/10-3 (Browse shelf) | Available | OP 2141/2002/10-3 |
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