Distributive rules relevant for companies (Art 7 OECD-MC), independent personal services (formerly Art 14 OECD-MC) and shipping, inland waterways transport and air transport (Art 8 OECD-MC); allocation of taxation rights; the concept of permanent establishment (Art 5 OECD-MC)
- Michael Schilcher (Ko-Autor*in)
- Gerd Konezny (Ko-Autor*in)
Aktivität: Vortrag › Vortrag auf sonstiger Veranstaltung (Science-to-Professionals/Public)