International taxation part 32 the treatment of business profits in the double tax treaties
Автор: THE BORING LECTURES CHANNEL from Kleve, Germany
Загружено: 2022-03-16
Просмотров: 175
Описание: This video gives you an introduction into the world of article 7 OECD Model Convention: the permanent-establishment-principle; why it exists, and why this principle can not be abandoned for economic reasons; and some remarks about how the profit is attributed to the different permanent establishments of an enterprise.
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