The Agency Element of Permanent Establishment: The OECD Commentaries from the Civil Law View (Part One) - Intertax View The Agency Element of Permanent Establishment: The OECD Commentaries from the Civil Law View (Part One) by - Intertax The Agency Element of Permanent Establishment: The OECD Commentaries from the Civil Law View (Part One) 21 9 Intertax