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

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
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Publisher : Springer
Total Pages : 104
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ISBN-10 : STANFORD:36105062046722
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Download or read book 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 written by and published by Springer. This book was released on 1999-05-28 with total page 104 pages. Available in PDF, EPUB and Kindle. Book excerpt: Proceedings of a seminar held in New Delhi, India in 1997 during the 51st congress of the International Fiscal Association. Panel discussion centred on two aspects of the definition of permanent establishments: whether and when the provision of services may constitute a permanent establishment and which is the influence of the communications revolution on the permanent establishment concept.


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The provision of international services has increased enormously, mainly due to the precipitous growth of the digital economy. Accordingly, the interpretation a