The Proposed Redraft of Article 7 of the OECD Model

Journal
Bobbett, C.S.; Avery Jones, J.F.
OECD
Bulletin for International Taxation 2010 (Volume 64), No. 1
PriceUSD 45

This article summarizes the discussion of the case studies at the joint IFA/OECD Seminar, held during the IFA Congress in Vancouver in September 2009, on the effect of the proposed redraft of Art. 7 (Business profits) of the OECD Model Tax Convention.