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＜図書＞
Model tax convention : attribution of income to permanent establishments
(Issues in international taxation ; no. 5)

出版者	Paris : Organisation for Economic Co-operation and Development
出版年	c1994.
大きさ	50 p. : 23 cm.
著者標目	Organisation for Economic Co-operation and Development. Committee on Fiscal Affairs
件　名	Model tax convention on income and on capital Taxation, Double Business enterprises, Foreign -- Taxation  全ての件名で検索
一般注記	Deliberations of the Committee on Fiscal Affairs concerning Article 7 of the OECD Model Tax Convention--P. 7. OECD2394011

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