IFA: The OECD Model Convention - 1997 and Beyond: Current Problems of the Permanent Establishment Definition —— Current Problems of the Permanent Establishment Definition

----- 国际财政协会(IFA)：国际财政协会(IFA)：常设机构定义的当前问题

ISBN: 9789041111623 出版年：2016 页码：94 Association, International Fiscal Kluwer Law International

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.