Proposed changes to the OECD Commentary on Article 5 : part I - the physical PE notion

Journal
Caridi, A.
European Taxation 2003 (Volume 43), No. 1
PriceUSD 45

Addresses changes to the OECD Commentary on Article 5 that relate to the physical permanent establishment notion, including the requirement that the location be at the enterprise's disposal, the interpretation of the words "through which", the geographical link requirement and the permanency requirement.