IFA: The OECD Model Convention - 1997 and Beyond: Current Problems of the Permanent Establishment Definition

These cookies are necessary for the website to function. They are usually set in response to actions made by you which amount to a request for services, such as setting your privacy preferences, logging in or filling in forms. You can set your browser to block or alert you about these cookies, this may have an effect on the proper functioning of (parts of) the site.

These cookies enable the website to provide enhanced functionality, user experience and personalization, and may be set by us or by third party providers whose services we have added to our pages. If you do not allow these cookies, then some or all of these services may not function properly.

These cookies support analytic services that measure and improve the performance of our site. They help us know which pages are the most and least popular and see how visitors move around the site.

These cookies may collect insights to issue personalized content and advertising on our own and other websites, and may be set through our site by third party providers. If you do not allow these cookies, you may still see basic advertising on your browser that is generic and not based on your interests.