The Resource Attribution of profits to insurance branches : update on OECD part IV

Attribution of profits to insurance branches : update on OECD part IV

Label
Attribution of profits to insurance branches : update on OECD part IV
Title
Attribution of profits to insurance branches : update on OECD part IV
Creator
Subject
Language
eng
Summary
This article looks at the OECD discussion draft on how insurance branches (permanent establishments) should be taxed
Citation source
In: The tax journal. - Croydon. - (2006),
http://library.link/vocab/creatorName
  • Neighbour, J
  • Coletta, J
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • OECD Model
  • insurance company
  • PE
  • agency PE
  • attribution of profits
  • key entrepreneurial risk-taking functions
Label
Attribution of profits to insurance branches : update on OECD part IV
Instantiates
Publication
Label
Attribution of profits to insurance branches : update on OECD part IV
Publication

Library Locations

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      52.37366609999999 4.9336932
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