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  • Ifa: The OECD Model Convention - 1996 and Beyond: Income of Professional Partnerships Employees as Permanent Establishments

Ifa: The OECD Model Convention - 1996 and Beyond: Income of Professional Partnerships Employees as Permanent Establishments

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An account of the papers delivered and the discussions held at the OECD Model Tax Convention in 1996. It reports on the work of the Committee on Fiscal Affairs, in particular its Working Party No.1, which is in charge of the Model Convention and its interpretation under Article 14 and Article 7.
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