The OECD Model Convention-1997 and Beyond : Current Problems of the Permanent Establishment Definition : Proceedings Of A Seminar Held In New Delhi, In 1997 During The 51st Congress Of The International Fiscal Association - International Fiscal Association (Ifa)

The OECD Model Convention-1997 and Beyond : Current Problems of the Permanent Establishment Definition

Proceedings Of A Seminar Held In New Delhi, In 1997 During The 51st Congress Of The International Fiscal Association

By: International Fiscal Association (Ifa)

Paperback | 1 May 1999

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This part of the IFA Seminar Series 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 and congress participants from the floor are reproduced in this booklet.

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