Article 5
Howard Levine, David Weintraub, "When Does E-Commerce Result in a Permanent Establishment? The OECD's Initial Response", Tax Management International Journal, Vol. 29, No. 4, 14 April 2000, p. 220. -- attach -- Article 5
Ronit Florence, "Draft 2002 Update To The OECD Model Tax Convention - Dudney Revisited", Taxation of Executive Compensation and Retirement, Vol. 13, No. 8, April 2002, p. 115. -- attach -- Article 5
Glicklich, "International Taxation of Internet Transactions", International Tax Report, May 1996, p. 1. -- attach -- Article 5
Tremblay, "Permanent Establishments in Canada", 1989 Conference Report, c. 38. -- attach -- Article 5
Roberts, "The Agency Element of Permanent Establishment: The OECD Commentaries from the Civil Law View", International Tax Review, September 1993, p. 396, and October 1993, p. 488. -- attach -- Article 5
Arthur Cockfield, "Should we Really Tax Profits from Computer Servers?", Tax Notes International, Vol. 21, No. 21, 20 November, 2000, p. 2407. -- attach -- Article 5
Income Tax Technical News No. 33, 16 September 16 2005 -- attach -- Article 5
PE factors including legal control of site
Income Tax Technical News, No. 18, 16 June 2000 -- attach -- Article 5
2007 Ruling 2006-0211991R3 - Part XIII Tax -- attach -- Article 5
bareboat charter not giving rise to PE in Canada
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