The OECD’s Base Erosion and Profit Shifting (BEPS) project promises to make effective inroads into the much criticized corporate tax strategy known as aggress

Clear, authoritative, and user-friendly, giving you a firm, comprehensive, and contextual understanding of the law of contract, Key features, Case summaries and

Dependent Agents as Permanent Establishments The article on business profits may be the most relevant one in tax treaties. If patterned after the OECD Model Tax