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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.
Material type: ArticleArticlePublisher: 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
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