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

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
Creator
Subject
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
Instantiates
Publication
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
Publication
Extent
240 p.

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