Aanvullende Teksten

International Tax Center Leiden
Leiden University

WebSite Zoeken

Summer Course
2012

Early bird discount
when applying before
1 April 2012

9 -20 July 2012

Other International
Tax Training Programmes

Aanvullende teksten

Committee of Fiscal Affairs: Clarification on the application of the permanent establishment definition in e-commerce – Changes to the Commentary on the Model Tax Convention on Article 5
Technical Advisory Group discussion paper: Attribution of profit to a permanent establishment involved in electronic commerce transactions (February 2001)
Technical Advisory Group report to the OECD CFA WP No. 1: Tax treaty characterisation issues arising from e-commerce (November 2002)
Technical Advisory Group discussion paper:he impact of the communications revolution on the application of 'place of effective management' as a tie-breaker rule (Februari 2001)
Technical Advisory Group discussion paper: Are the current Treaty rules for taxing business profits appropriate for e-commerce? (November 2003)
Tax Policy Study: E-commerce - Transfer pricing and business profits taxation (May 2005)