000 | 00902nab#a2200265#c#4500 | ||
---|---|---|---|
003 | IEF | ||
005 | 20180219160846.0 | ||
008 | 030110s2002 uuu|| #####0 b| ENG|u | ||
040 | _aIEF | ||
041 | _aENG | ||
100 | 1 |
_aAlbregtse, Dirk _923282 |
|
245 |
_aThe Server as a Permanent Establishment and the Revised Commentary on Article 5 of the OECD Model Tax Treaty _b Are the E - Commerce Corporate Income Tax Problems Solved? _cD. A. Albregtse |
||
260 | _c2002 | ||
650 | 4 |
_aESTABLECIMIENTO PERMANENTE _942622 |
|
650 | 4 |
_aCOMERCIO ELECTRONICO _950220 |
|
650 | 4 |
_aFISCALIDAD INTERNACIONAL _944303 |
|
650 | 4 |
_aTRATADOS INTERNACIONALES _948608 |
|
650 | 4 |
_aORDENADORES _947888 |
|
650 | 4 |
_aIMPUESTOS _947460 |
|
650 | 4 |
_aDOBLE IMPOSICION _942842 |
|
773 | 0 |
_tIntertax: International Tax Review _gvol. 30, nÂș 10, 2002, p. 356-364 |
|
942 | _cART | ||
942 | _z102294 | ||
999 |
_c60006 _d60006 |