2002 Reports Related to the OECD Model Tax Convention
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https://www.oecd.org/en/publications/no-08-2002-reports-related-to-the-oecd-model-tax-convention_9789264099920-en.html
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资源简介：
This publication includes three recent reports that resulted in changes to the OECD Model Tax Convention. One covers entitlement to treaty benefits, another covers e-commerce, and the third covers issues arising under the permanent establishment article.
