Examlex
The definition of a "permanent establishment" is a key article of the OECD's model tax treaty. Which of the following would NOT be considered a permanent establishment by the OECD?
Group Of People
A collection of individuals who come together for a common purpose or to engage in a shared activity.
Effective Facilitator
Someone who helps a group improve its process and productivity by designing and running effective meetings or discussions.
Resistance
A psychological or behavioral force that opposes change or hinders progress.
Credibility
The quality of being trusted and believed in, often gained through expertise or reliability.
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