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|3 10.54193/2069-010-002-027
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|a fre
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|b الجزائر
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|9 729319
|a Hamdadou, Wahiba
|e Author
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|a Fau-Il Élargir la Notion D’établissement Stable?
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|a Should the Notion of Permanent Establishment be Broadened?
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|b جامعة عبد الحميد بن باديس مستغانم - كلية الحقوق والعلوم السياسية - مخبر القانون الدولي للتنمية المستدامة
|c 2023
|g أبريل
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|a 81 - 94
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|a بحوث ومقالات
|b Article
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|b This article aims to elucidating the nature and the characteristics of the agent dependent according to the recent modifications of rules and the adoption of the new concepts by OECD concerning the companies and the economic groupings, which operate in particular with the international scale (multinationals and subsidiaries).According to the fifth article of paragraph 1; related to the convention of the organization of Development and economic cooperation « ODEC »; the expression of establishment stable is defined: “a fixed installation of business via a company which exerts whole or part of its activity” in the identification of the fixed place of business. It should be noted that international convention retains two criteria to identify the establishment stable
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|a استقرار المنشأة
|a المنشآت الدائمة
|a الاتفاقيات الدولية
|a التعاون الاقتصادي
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692 |
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|b Establishment Stable
|b The Dependent Agent
|b Installation Fixes Taxes
|b Business
|b Conventions Internationals
|b Economic Organization of Cooperation and Development
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|4 القانون
|6 Law
|c 027
|e International Law and Development Review
|f Mağallaẗ al-qānūn al-duwalī wa al-tanmiyaẗ
|l 002
|m مج10, ع2
|o 2069
|s مجلة القانون الدولي والتنمية
|v 010
|x 2353-0111
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856 |
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|u 2069-010-002-027.pdf
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|d y
|p y
|q n
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|a EcoLink
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|a IslamicInfo
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|c 1377958
|d 1377958
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