IFA: The OECD Model Convention - 1997 and Beyond: Current Problems of the Permanent Establishment Definition: Current Problems of the Permanent Establishment Definition

This part of the IFA Seminar Series focuses on two aspects of the definition of permanent establishments: whether and when the provision of services may constitute a permanent establishment concept.The papers delivered at the seminar and the discussions among panelists and congress participants from the floor are reproduced in this booklet.