000 00964nab#a2200241#c#4500
003 IEF
005 20180219161028.0
008 121121s2012 NLD|| #####0 b|ENG|u
040 _aIEF
041 _aENG
100 1 _aHilbert, Lukas
_960573
245 _aOECD discussion around the definition of permanent establishments
_b a German view on proposed amendments to the Model commentary and their effect on business profits allocation and international assignments
_c Lukas Hilbert & BejaminEngel
260 _c2012
500 _aAccesible en línea a través de la Biblioteca del Insituto de EstudiosFiscales. Resumen. Conclusión.
650 4 _aESTABLECIMIENTO PERMANENTE
_942622
650 4 _aORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO
_947856
650 4 _aALEMANIA
_925193
700 1 _aEngel, Benjamin
_960574
773 0 _tIntertax
_gv. 40, n. 8/9, August / September 2012, p. 462-476
942 _cART
942 _z137233
999 _c61438
_d61438