Search results with tag "Tax treaty characterisation issues arising from"

TAX TREATY CHARACTERISATION ISSUES ARISING FROM E …

4 − annex 2 is a revised version of the document first released on 24 March, which now includes the Group’s analysis of 28 categories of typical e-commerce transactions; 2 − annex 3 reproduces the mandate given to the Group by the OECD Committee on Fiscal

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