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| 245 | _aThe 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 | ||
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| 505 | 0 | _aAnexos | |
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_aESTABLECIMIENTO PERMANENTE _942622 |
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| 773 | 0 |
_tEuropean Taxation, vol. 40, nº 5 _gp. 190-198 |
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