The Resource Attribution of profits to permanent establishment

Attribution of profits to permanent establishment

Label
Attribution of profits to permanent establishment
Title
Attribution of profits to permanent establishment
Creator
Subject
Language
eng
Summary
Review of two papers discussing the allocation of profits to a permanent establishment. The first paper, issued by the Committee on Fiscal Affaires (CFA) of the OECD, addresses allocation of profits to a permanent establishment in general. The second paper, issued by the Business Profits TAG, addresses the allocation of profits to a permanent establishment involved in e-commerce transactions
Citation source
In: Tax notes international. - Arlington. - Vol. 25 (2002),
http://library.link/vocab/creatorName
  • Sprague, G.D
  • Hersey, R
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • PE
  • e-commerce
Label
Attribution of profits to permanent establishment
Instantiates
Publication
Label
Attribution of profits to permanent establishment
Publication

Library Locations

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