OrbitaxDiscussion draft on New Art. 7 of OECD Model – details
|Proposed Changes|OECD
On 7 July 2008, the Committee on Fiscal Affairs (CFA) of the Organisation for Economic and Cooperation and Development released for public discussion a draft concerning Art. 7 (Business profits) of the OECD Model Tax Convention (MTC). This release is part of the implementation package established in the Report on the Attribution of Profits to Permanent Establishments (see). This discu…
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