The Resource Gewinnabgrenzung und Gewinnermittlung im DBA-Recht = Attribution and allocation of profits in tax treaty law

Gewinnabgrenzung und Gewinnermittlung im DBA-Recht = Attribution and allocation of profits in tax treaty law

Label
Gewinnabgrenzung und Gewinnermittlung im DBA-Recht = Attribution and allocation of profits in tax treaty law
Title
Gewinnabgrenzung und Gewinnermittlung im DBA-Recht = Attribution and allocation of profits in tax treaty law
Creator
Subject
Language
eng
Summary
The author analyses the discussion draft covering the first part of an implementation package including wording of a revised Commentary relevant for the interpretation of the current version of Art. 7 of the OECD Model, which was published on 10 April 2007. He discusses the difficulties that may arise in practice in applying the "functionally separate entity approach" for the allocation of profits between parts of a single enterprise situated in different states
Citation source
In: Steuer und Wirtschaft International. - Wien. - Vol. 17 (2007),
http://library.link/vocab/creatorName
Bendlinger, S
Geographic coverage
International
Language note
German
http://library.link/vocab/subjectName
  • OECD Model
  • allocation of profits
  • group of companies
Label
Gewinnabgrenzung und Gewinnermittlung im DBA-Recht = Attribution and allocation of profits in tax treaty law
Instantiates
Publication
Label
Gewinnabgrenzung und Gewinnermittlung im DBA-Recht = Attribution and allocation of profits in tax treaty law
Publication

Library Locations

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