Permanent Establishments: Proposals Related to Agency Permanent Establishments – Article 5(5) and (6) of the OECD Model Convention
in: Lang, M., Pistone, P., Rust, A., Schuch, J., Staringer, C. (Eds.), Base Erosion and Profit Shifting (BEPS): The Proposals to Revise the OECD Model Convention (Vienna: Linde, 2016), pp. 83-106.
