The Resource Discussion draft on the attribution of profits to permanent establishment
Discussion draft on the attribution of profits to permanent establishment
Resource Information
The item Discussion draft on the attribution of profits to permanent establishment 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 Discussion draft on the attribution of profits to permanent establishment 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 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
- Language
- eng
- 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
- 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
- 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
-
- OECD
- PE
- allocation of profits
- arm's length principle
- Label
- Discussion draft on the attribution of profits to permanent establishment
- Extent
- 73 p.
- Label
- Discussion draft on the attribution of profits to permanent establishment
- Extent
- 73 p.
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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/Discussion-draft-on-the-attribution-of-profits-to/gcEs8Dmtt_Q/" 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/Discussion-draft-on-the-attribution-of-profits-to/gcEs8Dmtt_Q/">Discussion draft on the attribution of profits to permanent establishment</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/Discussion-draft-on-the-attribution-of-profits-to/gcEs8Dmtt_Q/" 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/Discussion-draft-on-the-attribution-of-profits-to/gcEs8Dmtt_Q/">Discussion draft on the attribution of profits to permanent establishment</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>
