ABSTRACT
In this article, the authors summarize the discussion on the topic of the subsidiary as a permanent establishment, which was considered by Seminar A of the 64th Congress of the International Fiscal Association, held in Rome, Italy on 30 August 2010.
SCHOUERI, L. E.; GUNTHER, O. The subsidiary as a permanent establishment. Bulletin for International Taxation, v. 65, p. 69-74, 2011