The Resource Additional guidance on the attribution of profits to permanent establishments - a welcome development

Additional guidance on the attribution of profits to permanent establishments - a welcome development

Label
Additional guidance on the attribution of profits to permanent establishments - a welcome development
Title
Additional guidance on the attribution of profits to permanent establishments - a welcome development
Creator
Subject
Language
eng
Summary
This article examines the OECD's July 2016 discussion draft on attributing profits to permanent establishments (PEs), highlighting issues that it raises regarding deemed PEs created through selling activities
Citation source
In: Tax management transfer pricing report. - Arlington. - Vol. 25 (2016), no. 15 ; 4 p
http://library.link/vocab/creatorName
Sprague, G.D
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • OECD
  • allocation of profits
  • PE
Label
Additional guidance on the attribution of profits to permanent establishments - a welcome development
Instantiates
Publication
Label
Additional guidance on the attribution of profits to permanent establishments - a welcome development
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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