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
Resource Information
The item Status of implementation of the authorized OECD approach into domestic tax law and tax treaties - part 1 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 Status of implementation of the authorized OECD approach into domestic tax law and tax treaties - part 1 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 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)
- Language
- eng
- 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
- 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
- Label
- Status of implementation of the authorized OECD approach into domestic tax law and tax treaties - part 1
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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/Status-of-implementation-of-the-authorized-OECD/os_DMs3IpPc/" 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/Status-of-implementation-of-the-authorized-OECD/os_DMs3IpPc/">Status of implementation of the authorized OECD approach into domestic tax law and tax treaties - part 1</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/Status-of-implementation-of-the-authorized-OECD/os_DMs3IpPc/" 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/Status-of-implementation-of-the-authorized-OECD/os_DMs3IpPc/">Status of implementation of the authorized OECD approach into domestic tax law and tax treaties - part 1</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>
