The server as a permanent establishment and the revised commentary on article 5 of the OECD model tax treaty: are the e-commerce corporate income tax problems sloved

DA (Dirk Adriaan) Albregtse

Research output: Contribution to journalArticleAcademicpeer-review

Original languageUndefined/Unknown
Pages (from-to)356-364
Number of pages9
JournalIntertax
Volume30
Issue number10
Publication statusPublished - 2002

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