Invitational seminar on tax treaty rules applicable to permanent establishments - in memoriam of Prof. Dr. Berndt Runge : seminar report

Journal
Deitmer, A.; Dörr, I.; Rust, A.
OECD
Bulletin for International Taxation 2004 (Volume 58), No. 5
FormatPDF
EUR
40
| USD
45
(VAT excl.)

The seminar focused on the latest changes to the Commentaries to the OECD Model Tax Convention concerning the definition of permanent establishment and on the OECD discussion drafts on the attribution of profits to permanent establishments.