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Some interesting precedents: Existence of fixed place permanent establishment denied due to short activity-duration
This article analyzes some interesting judicial precedents, wherein existence of fixed place permanent establishment was denied due to short activity duration...Read more

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Recent Presentations


French Supreme Court's Landmark decision on Subsidiary PE.
 In this presentation Landmark decision on Subsidiary PE by French Supreme Court has been covered...Read more

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COMMENTARY


  • Article 5 of Tax Treaties
      (Permanent Establishment)
  • Article 7 of Tax Treaties
      (Business Profits)
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