WITT, M. Requirements for assuming a permanent establishment under Art. 5 OECD Model Tax Convention: in accordance with the German Federal Fiscal Court’s considering a locker as a fixed place of business. Science International Empirical Review, [S. l.], v. 1, n. 1, p. 111–125, 2021. DOI: 10.52514/sier.v1i1.8. Disponível em: https://mail.sier-journal.com/index.php/SIER/article/view/8. Acesso em: 26 oct. 2025.