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A review of the tax treaty concept of a permanent establishment from its origins in early Prussian and British tax law to its present manifestation. Coverage includes the OECD and US model treaties used in developed country treaties and the UN model for developing countries.
- Format: Inbunden
- ISBN: 9789065447173
- Språk: Engelska
- Antal sidor: 204
- Utgivningsdatum: 1993-08-01
- Förlag: Kluwer Law International