Model tax convention
Subtitle: attribution of income to permanent establishments.
Contributors: Organisation for Economic Co-operation and Development.
Series: Issues in international taxation ;; no. 5
Publisher: Organisation for Economic Co-operation and Development; OECD Publications and Information Centre [distributor]
Published: 1994
Place of publication: Paris; Washington, D.C
Language: eng
Number of pages: 50
Subjects: Double taxation -- Treaties.; International business enterprises -- Taxation -- Law and legislation.