CFE - Opinion Statement of the CFE on Proposed Changes to the Commentary on Art. 5 of the OECD Model Tax Convention (Permanent Establishment)
- Confédération Fiscale Européenne
- European Taxation, 2012 (Volume 52), No 5
- 2 April 2012
This is an Opinion Statement prepared by the CFE Fiscal Committee. The CFE is the leading European association of the tax profession with 33 national tax adviser organisations from 24 European countries representing over 180,000 tax advisers.