Series on International Taxation Volume 47 Building on a detailed analysis of the OECD and the UN tax treaty models as regards taxation of cross-border services and#8211; their shortcomings as well as their efficacy and#8211; this immensely informative and practical book responds knowledgeably and precisely to such questions as the following: What are the provisions for Service PEs in the UN and OECD models and commentary?
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Series on International Taxation Volume 47
Building on a detailed analysis of the OECD and the UN tax treaty models as regards taxation of cross-border services and#8211; their shortcomings as well as their efficacy and#8211; this immensely informative and practical book responds knowledgeably and precisely to such questions as the following: