ARTICLES - OECD: PROGRESS REPORT: TAXATION AND ELECTRONIC COMMERCE - The OECD is calling for comments on a proposed clarification of the commentary on Article 5 of the OECD Model Tax Convention in order to apply the permanent establishment definition in the context of electronic commerce
Year of publication: |
1999
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Authors: | Owens, Jeffrey |
Published in: |
European taxation : official journal of the Confédération Fiscale Européenne. - Amsterdam : Bureau, ISSN 0014-3138, ZDB-ID 2042150. - Vol. 39.1999, 11, p. 422-427
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