The Resource Is the arm's-length-principle-based authorised OECD approach to the attribution of profits to a permanent establishment losing its authority?

Is the arm's-length-principle-based authorised OECD approach to the attribution of profits to a permanent establishment losing its authority?

Label
Is the arm's-length-principle-based authorised OECD approach to the attribution of profits to a permanent establishment losing its authority?
Title
Is the arm's-length-principle-based authorised OECD approach to the attribution of profits to a permanent establishment losing its authority?
Creator
Subject
Language
eng
Summary
From the latest publicly available documents issued by the Inclusive Framework (IF), the author, who is a member of the Steering Group of the IF, argues that the arm's-length-principle-based authorised OECD approach is fast losing its authority as a principle for profit allocation to permanent establishments
Citation source
In: Bulletin for international taxation. - Amsterdam. - Vol. 73 (2019), no. 12 ; p. 656-661
http://library.link/vocab/creatorName
Das, R.R
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • OECD
  • arm's length principle
  • allocation of profits
  • PE
  • Inclusive Framework (OECD)
  • AOA
  • OECD Model
  • BEPS Project (OECD)
  • digital economy
  • Unified Approach (OECD)
Label
Is the arm's-length-principle-based authorised OECD approach to the attribution of profits to a permanent establishment losing its authority?
Instantiates
Publication
Label
Is the arm's-length-principle-based authorised OECD approach to the attribution of profits to a permanent establishment losing its authority?
Publication

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