Whether and when the provision of services may constitute a permanent establishment concept. IFA: The OECD Model Convention - 1997 and Beyond: Current Problems of the Permanent Establishment Definition by International Fiscal Association (Ifa) List Price: $68.00   Eligible for Free Standard Shipping on U.S. Prepaid Orders Imprint: Kluwer Law International Published: 5/1/1999  ISBN: 9789041111623 Format: Paperback Available: Item ships in 3-5 Business Days

This part of the IFA Seminar Series focuses on two aspects of the definition of permanent establishments: whether and when the provision of services may constitute a permanent establishment concept. The papers delivered at the seminar and the discussions among panelists and congress participants from the floor are reproduced in this booklet.