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Proposed changes to the OECD commentary on article 5 part I - the physical PE notion Alessandro Caridi

By: Caridi, Alessandro.
Material type: ArticleArticlePublisher: 2003Subject(s): ESTABILIZACION ECONOMICA | ORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO | DOBLE IMPOSICION | FISCALIDAD INTERNACIONAL | TRATADOS INTERNACIONALES In: European taxation vol. 43, nº 1, p. 8-19
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