The Need to Reconceptualize the Permanent Establishment Threshold

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the way source is defined under the permanent establishment threshold for purposes of the OECD Model Tax Convention is no longer valid and should be reconceptualized in light of the changes brought about by globalization and the related developments in electronic commerce....

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Bibliographic Details
Main Author: Pinto, Dale
Format: Journal Article
Published: International Bureau of Fiscal Documentation (IBFD) 2006
Online Access:http://www.ibfd.org/portal/JournalPreviewArchive.htm
http://hdl.handle.net/20.500.11937/38171

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