The Resource Report on the attribution of profits to permanent establishments : parts I (general considerations), II (banks) and III (global trading) : December 2006

Report on the attribution of profits to permanent establishments : parts I (general considerations), II (banks) and III (global trading) : December 2006

Label
Report on the attribution of profits to permanent establishments : parts I (general considerations), II (banks) and III (global trading) : December 2006
Title
Report on the attribution of profits to permanent establishments : parts I (general considerations), II (banks) and III (global trading) : December 2006
Creator
Subject
Language
eng
Summary
Discussion drafts containing the interim results of analysing the application of the working hypothesis to permanent establishments in general (Part I) and to permanent establishments of banking enterprises (Part II) were released in February 2001. Following extensive consultation, a revised version of Part II and a new Part III dealing with permanent establishments of enterprises engaged in global trading were released for public comment in March 2003. A revised version of Part I was subsequently released for public comment in August 2004, and revised versions of Parts II and III were released to previous commentators at the same time. This document contains new versions of Part I (general considerations), Part II (banking) and Part III (global trading) released in December 2006
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
Label
Report on the attribution of profits to permanent establishments : parts I (general considerations), II (banks) and III (global trading) : December 2006
Instantiates
Publication
Extent
179 p.
Label
Report on the attribution of profits to permanent establishments : parts I (general considerations), II (banks) and III (global trading) : December 2006
Publication
Extent
179 p.

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