The Resource Tax treatment of "dealings" between different parts of the same enterprise under Article 7 of the OECD Model : almost a century of uncertainty
Tax treatment of "dealings" between different parts of the same enterprise under Article 7 of the OECD Model : almost a century of uncertainty
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The item Tax treatment of "dealings" between different parts of the same enterprise under Article 7 of the OECD Model : almost a century of uncertainty 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 Tax treatment of "dealings" between different parts of the same enterprise under Article 7 of the OECD Model : almost a century of uncertainty 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
- Examines the interpretation of the term "attributable" and how to treat for tax purposes the dealings between a PE (permanent establishment) and the enterprise of which it is a part. The article first presents a historical analysis of the evolution of the provisions on the "attribution of profits" to PEs. It then considers the attribution of profits to PEs under the current OECD Model and Commentary and the 2001 OECD Discussion Draft on the Attribution of Profits to PEs. Finally, the article discusses the "independence fiction" and gives potential scenarios regarding transfers of trading stock and capital assets from the general enterprise to the PE and vice versa
- Language
- eng
- Label
- Tax treatment of "dealings" between different parts of the same enterprise under Article 7 of the OECD Model : almost a century of uncertainty
- Title
- Tax treatment of "dealings" between different parts of the same enterprise under Article 7 of the OECD Model : almost a century of uncertainty
- Language
- eng
- Summary
- Examines the interpretation of the term "attributable" and how to treat for tax purposes the dealings between a PE (permanent establishment) and the enterprise of which it is a part. The article first presents a historical analysis of the evolution of the provisions on the "attribution of profits" to PEs. It then considers the attribution of profits to PEs under the current OECD Model and Commentary and the 2001 OECD Discussion Draft on the Attribution of Profits to PEs. Finally, the article discusses the "independence fiction" and gives potential scenarios regarding transfers of trading stock and capital assets from the general enterprise to the PE and vice versa
- Citation source
- In: Bulletin for international fiscal documentation. - Amsterdam. - Vol. 58 (2004),
- http://library.link/vocab/creatorName
- Russo, R. (Raffaele)
- Geographic coverage
- International
- Language note
- English
- http://library.link/vocab/subjectName
-
- OECD Model
- PE
- allocation of profits
- treaty interpretation
- Label
- Tax treatment of "dealings" between different parts of the same enterprise under Article 7 of the OECD Model : almost a century of uncertainty
- Label
- Tax treatment of "dealings" between different parts of the same enterprise under Article 7 of the OECD Model : almost a century of uncertainty
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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/Tax-treatment-of-dealings-between-different/t0X6J6elJZU/" 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/Tax-treatment-of-dealings-between-different/t0X6J6elJZU/">Tax treatment of "dealings" between different parts of the same enterprise under Article 7 of the OECD Model : almost a century of uncertainty</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>
