The Resource Report on the attribution of profits to permanent establishments : 22 July 2010 | Rapport sur l'attribution de bénéfices aux établissements stables : 22 juillet 2010
Report on the attribution of profits to permanent establishments : 22 July 2010 | Rapport sur l'attribution de bénéfices aux établissements stables : 22 juillet 2010
Resource Information
The item Report on the attribution of profits to permanent establishments : 22 July 2010 | Rapport sur l'attribution de bénéfices aux établissements stables : 22 juillet 2010 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 Report on the attribution of profits to permanent establishments : 22 July 2010 | Rapport sur l'attribution de bénéfices aux établissements stables : 22 juillet 2010 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 final report, which includes Parts I-IV, provides the views of the Committee as to how the profits attributable to a permanent establishment should be determined. This report does not change the conclusions of the 2008 Report and has been prepared simply to avoid difficulties that might arise in trying to use the 2008 Report for the interpretation of the new Article 7. This final version stresses that this report is not intended to affect in any way the currently existing standards under Article 5 for determining the existence of a PE. Finally, this Report has been based upon the principle of applying by analogy the guidance found in the Guidelines for purposes of determining the profits attributable to a PE. To the extent the guidelines are modified in the future, this report should be applied by taking into account the guidance in the guidelines as so modified from time to time
- Language
- eng
- Extent
- 240 p.
- Label
- Report on the attribution of profits to permanent establishments : 22 July 2010 | Rapport sur l'attribution de bénéfices aux établissements stables : 22 juillet 2010
- Title
-
- Report on the attribution of profits to permanent establishments : 22 July 2010
- Rapport sur l'attribution de bénéfices aux établissements stables : 22 juillet 2010
- Language
- eng
- Summary
- This final report, which includes Parts I-IV, provides the views of the Committee as to how the profits attributable to a permanent establishment should be determined. This report does not change the conclusions of the 2008 Report and has been prepared simply to avoid difficulties that might arise in trying to use the 2008 Report for the interpretation of the new Article 7. This final version stresses that this report is not intended to affect in any way the currently existing standards under Article 5 for determining the existence of a PE. Finally, this Report has been based upon the principle of applying by analogy the guidance found in the Guidelines for purposes of determining the profits attributable to a PE. To the extent the guidelines are modified in the future, this report should be applied by taking into account the guidance in the guidelines as so modified from time to time
- Geographic coverage
- International
- Index
- no index present
- Language note
- English
- Literary form
- non fiction
- http://bibfra.me/vocab/lite/organizationName
- OECD Centre for Tax Policy and Administration
- http://library.link/vocab/subjectName
-
- PE
- allocation of profits
- banking
- global trading
- financial instrument
- Label
- Report on the attribution of profits to permanent establishments : 22 July 2010 | Rapport sur l'attribution de bénéfices aux établissements stables : 22 juillet 2010
- Extent
- 240 p.
- Label
- Report on the attribution of profits to permanent establishments : 22 July 2010 | Rapport sur l'attribution de bénéfices aux établissements stables : 22 juillet 2010
- Extent
- 240 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/Report-on-the-attribution-of-profits-to-permanent/JVdt5Ls0C8Y/" 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/Report-on-the-attribution-of-profits-to-permanent/JVdt5Ls0C8Y/">Report on the attribution of profits to permanent establishments : 22 July 2010 | Rapport sur l'attribution de bénéfices aux établissements stables : 22 juillet 2010</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="https://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/Report-on-the-attribution-of-profits-to-permanent/JVdt5Ls0C8Y/" 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/Report-on-the-attribution-of-profits-to-permanent/JVdt5Ls0C8Y/">Report on the attribution of profits to permanent establishments : 22 July 2010 | Rapport sur l'attribution de bénéfices aux établissements stables : 22 juillet 2010</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="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
