Minutes concern concept of fiscal domicile, taxation of profits or remuneration in respect of dependent and independent personal services, tax discrimation on grounds of nationality or similar grounds, concept of permanent establishment, listing and defintion of taxes on income and capital including taxes on estates and inheritances, which should be covered by double taxation agreements, taxation of income from immovable property, report of the Fiscal Committee to the Council, taxation of income of shipping, inland waterways and air transport enterprises and of their crews, taxation of patent royalties and similar payments and taxation of capital

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