IFA
ebook ∣ The OECD Model Convention--1997 and Beyond: Current Problems of the Permanent Establishment Definition: Current Problems of the Permanent Establishment Definition · IFA Congress Series Set
By International Fiscal Association
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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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