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- Ifa: The OECD Model Convention - 1997 and Beyond: Current Problems of the Permanent Establishment Definition: Current Problems of the Permanent Establ
Ifa: The OECD Model Convention - 1997 and Beyond: Current Problems of the Permanent Establishment Definition: Current Problems of the Permanent Establ
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This text focuses on two aspects of the definition of permanent establishments, whether and when the provision of services may constitute a permanent establishment concept. The papers delivered at the seminar and the discussions among panelists are reproduced in this booklet.
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