IFA: The OECD Model Convention - 1997 and Beyond: Current Problems of the Permanent Establishment Definition
Current Problems of the Permanent Establishment Definition
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This part of the IFA Seminar Series focuses on two aspects of the definition of permanent establishments: whether and when the provision of services may constitute a permanent establishment concept.The papers delivered at the seminar and the discussions among panelists and congress participants from the floor are reproduced in this booklet.
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