The Resource Status of implementation of the authorized OECD approach into domestic tax law and tax treaties - part 1

Status of implementation of the authorized OECD approach into domestic tax law and tax treaties - part 1

Label
Status of implementation of the authorized OECD approach into domestic tax law and tax treaties - part 1
Title
Status of implementation of the authorized OECD approach into domestic tax law and tax treaties - part 1
Creator
Subject
Language
eng
Summary
This article examines profit/loss allocation in a headquarter/branch scenario. This part 1 discusses the actual split between a head office and branch from a theoretical perspective, discusses basic concepts derived from public international treaty law, the notion of Key Entrepreneurial Risk-Taking Functions (KERT) versus Significant People Functions (SPF) and the Authorized OECD Approach (AOA)
Citation source
In: European taxation. - Amsterdam. - Vol. 55 (2015),
http://library.link/vocab/creatorName
  • Huibregtse, S.B
  • Verdoner, L.A
  • Valutyte, I
  • Offermanns, R.H.M.J
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • OECD
  • AOA
  • PE
  • head office
  • branch
  • key entrepreneurial risk-taking functions
  • significant people functions
Label
Status of implementation of the authorized OECD approach into domestic tax law and tax treaties - part 1
Instantiates
Publication
Label
Status of implementation of the authorized OECD approach into domestic tax law and tax treaties - part 1
Publication

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