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
Resource Information
The item Additional guidance on the attribution of profits to permanent establishments - a welcome development represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Additional guidance on the attribution of profits to permanent establishments - a welcome development represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- 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
- Language
- eng
- 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
- 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
- Label
- Additional guidance on the attribution of profits to permanent establishments - a welcome development
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Additional-guidance-on-the-attribution-of-profits/PRh4vFlw2N8/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Additional-guidance-on-the-attribution-of-profits/PRh4vFlw2N8/">Additional guidance on the attribution of profits to permanent establishments - a welcome development</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Additional-guidance-on-the-attribution-of-profits/PRh4vFlw2N8/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Additional-guidance-on-the-attribution-of-profits/PRh4vFlw2N8/">Additional guidance on the attribution of profits to permanent establishments - a welcome development</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
