OECD Discussion around the Definition of Permanent Establishments: A German view on Proposed Amendments to the Model Commentary and Their Effect on Business Profit Allocation and International Assignments

• Autores: Lukas Hilbert, Benjamin Engel
• Localización: Intertax, ISSN 0165-2826, Vol. 40, Nº. 8-9, 2012, págs. 462-476
• Idioma: inglés
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