search query: @journal_id 523 / total: 381
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| Author: | |
| Title: | The application of the permanent establishment definition in the context of electronic commerce: Proposed clarification of the commentary on Article 5 of the OECD Model Tax Convention |
| Journal: | European Taxation
2000 : VOL. 40:5, p. 190-194 |
| Index terms: | OECD Legislation Electronic commerce |
| Freeterms: | e-commerce |
| Language: | eng |
| Abstract: | This article deals with an OECD tax convention related to electronic commerce. At its next meeting in Sep. 2000, the Working Party intends to finalize its views on the issue. |
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