Agents as permanent establishments under the OECD Model Tax Convention
Year of publication: |
1993
|
---|---|
Authors: | Jones, John F. Avery |
Other Persons: | Ward, David A. (contributor) |
Published in: |
European taxation : official journal of the Confédération Fiscale Européenne. - Amsterdam : Bureau, ISSN 0014-3138, ZDB-ID 204215-0. - Vol. 33.1993, 5, p. 154-181
|
Subject: | Doppelbesteuerung | Double taxation | Internationales Steuerrecht | International tax law | Prinzipal-Agent-Theorie | Agency theory |
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