The Resource The revised permanent establishment rules

The revised permanent establishment rules

Label
The revised permanent establishment rules
Title
The revised permanent establishment rules
Creator
Subject
Language
eng
Summary
Discusses the revised Commentary to Art. 5 of the OECD Model Convention and analyses the fact pattern examples given which could lead to misinterpretation of the Model and the Commentary
Citation source
In: Intertax. - Den Haag. - Vol. 31 (2003),
http://library.link/vocab/creatorName
Shalhav, S
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • OECD Model
  • PE
  • fixed place of business
  • auxiliary activities
  • e-commerce
Label
The revised permanent establishment rules
Instantiates
Publication
Label
The revised permanent establishment rules
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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