ARTICLE 7 OF THE OECD MODEL: DEFINING THE PERSONALITY OF PERMANENT ESTABLISHMENTS - This article examines the taxation of permanent establishments under Art. 7 of the OECD Model Tax Convention. The article first looks at how Art. 7 attributes business profits to permanent establishments, i.e. the host country of a permanent establishment of an international enterprise has the right to tax the ...
Year of publication: |
2006
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Authors: | Kobetsky, Michael |
Published in: |
Bulletin for international taxation. - Amsterdam, ISSN 0007-4624, ZDB-ID 22171599. - Vol. 60.2006, 10, p. 411-425
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