What correctly reflects the oecd model

Question: Which of the following statements correctly reflects the OECD model? Solution A.An entity is taxable in each location where there is a permanent establishment. B.Corporate residence is determined by effective management in complex cases. C.An entity has a permanent establishment wherever it holds team meetings. D.Effective management is determined by the place where management is based.


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Accounting Basics: What correctly reflects the oecd model
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