The Resource Discussion draft on the attribution of profits to permanent establishment

Discussion draft on the attribution of profits to permanent establishment

Label
Discussion draft on the attribution of profits to permanent establishment
Title
Discussion draft on the attribution of profits to permanent establishment
Title variation
Discussion draft on the attribution of profits to permanent establishments
Creator
Subject
Language
eng
Summary
This discussion paper examines how far the approach of treating a permanent establishment as a hypothetical distinct and separate enterprise can be taken and how the Guidelines could be applied in accordance with the arm's length principle of Article 7 of the OECD Model
Geographic coverage
  • OECD
  • International
Index
no index present
Language note
English
Literary form
non fiction
http://bibfra.me/vocab/lite/organizationName
OECD Committee on Fiscal Affairs
http://library.link/vocab/subjectName
  • PE
  • attribution of profits
  • arm's length principle
Label
Discussion draft on the attribution of profits to permanent establishment
Publication
Extent
73 p.

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
Processing Feedback ...