The OECD Model Convention-1997 and Beyond:Current Problems of the Permanent Establishment Definition : Proceedings Of A Seminar Held In New Delhi, In 1997 During The 51st Congress Of The International Fiscal Association

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.