Invitational seminar on tax treaty rules applicable to permanent establishments - in memoriam of Prof. Dr. Berndt Runge : seminar report

Deitmer, A.; Dörr, I.; Rust, A.

Invitational seminar on tax treaty rules applicable to permanent establishments - in memoriam of Prof. Dr. Berndt Runge : seminar report

Journal

Author

Deitmer, A.; Dörr, I.; Rust, A.

Country

OECD

Published Date

1 May 2004

Issue

Bulletin for International Taxation 2004 (Volume 58), No. 5

The seminar focused on the latest changes to the Commentaries to the OECD Model Tax Convention concerning the definition of permanent establishment and on the OECD discussion drafts on the attribution of profits to permanent establishments.

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Invitational seminar on tax treaty rules applicable to permanent establishments - in memoriam of Prof. Dr. Berndt Runge : seminar report