OECD: Progress report: taxation and electronic commerce

• Autores: Jeffrey P. Owens
• Localización: European taxation, ISSN 0014-3138, Vol. 39, Nº. 11, 1999, págs. 422-427
• Idioma: inglés
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• Resumen

  • 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