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| Author: | Owens, J. |
| Title: | Progress report: Taxation and electronic commerce |
| Journal: | European Taxation
1999 : VOL. 39:11, p. 422-427 |
| Index terms: | ELECTRONIC COMMERCE TAXATION OECD |
| Language: | eng |
| Abstract: | The OECD calls for comments related to the commentary on Article 5 of the OECD Model Tax Convention to apply the permanent establishment definition in the context of electronic commerce. |
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