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Inside the OECD: Part 4 - Internet Indecision

Published on 01 Apr 97 by "THE TAX SPECIALIST" JOURNAL ARTICLE

In the fourth part of this series, a thorough examination of the taxation issues, arising from the OECD's increased use of the cyberspace, as a medium for commercial transactions is provided. Considered issues include companies and residence, pinpointing permanent establishment, and the problem of double taxation.

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