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