共 8 条
[1]
OECD范本. .
[2]
On Double Taxation Conventions (3). VOGEL, KLAUS. Kluwer Law International . 1997
[3]
The Transfer Pricing Guidelines for Multinational Enterprises and Tax Admin-istrations. Centre for Tax Policy and Administration,OECD. . 2010
[4]
我国对外签订避免双重征税协定一览表. 国家税务总局网站 .
[5]
Attribution of Profit to a Permanent Establishment Involved in Electronic Commerce Transactions. OECD. . 2001
[6]
OECD:2010Report on the Attribution of Profits to Permanent Establishments. Centre for Tax Policy and Administration. .
[7]
UN范本. .
[8]
联合国范本. .