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TP Lecture week 24 and 25 – Permanent establishments I and II

Follow curriculum – Reading:

 

OECD Income and Capital Model Convention and Commentary 2017

Article 7 and the commentaries on Permanent Establishments

 

BEPS Action 7 – PEs http://www.oecd.org/ctp/beps-actions.htm


General ongoing reading as the courses advance, reading about 10 pages a week to gain an overview understanding: 
An Overview of Transfer Pricing by IBFD