The Need to Reconceptualize the Permanent Establishment Threshold
This article contends that the way source is defined under the permanent establishment threshold for purposes of the OECD Model Tax Convention is no longer valid and should be reconceptualized in light of the changes brought about by globalization and the related developments in electronic commerce....
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| Format: | Journal Article |
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International Bureau of Fiscal Documentation (IBFD)
2006
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| Online Access: | http://www.ibfd.org/portal/JournalPreviewArchive.htm http://hdl.handle.net/20.500.11937/38171 |