The Resource Attribution of profits to dependent agent PEs

Attribution of profits to dependent agent PEs

Label
Attribution of profits to dependent agent PEs
Title
Attribution of profits to dependent agent PEs
Creator
Subject
Language
  • eng
  • eng
Summary
A close look at the OECD's proposals on the attribution of profits to permanent establishments, focusing particularly on an agency PE. The examination is based on a paper issued by the Australian tax authorities in 2003 and designed to clarify their views on the attribution of profits to a agency PE
Citation source
In: Tax planning international : transfer pricing. - London. - Vol. 5 (2004),
http://library.link/vocab/creatorName
Hersey, R
Language note
English
http://library.link/vocab/subjectName
  • allocation of profits
  • PE
  • agency PE
Label
Attribution of profits to dependent agent PEs
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2004/T/TPITP/vol.5/1_19-22.zip
Publication
Note
20050104

Library Locations

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