The Resource The attribution of profits to permanent establishments under the OECD approach
The attribution of profits to permanent establishments under the OECD approach
Resource Information
The item The attribution of profits to permanent establishments under the OECD approach represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
Resource Information
The item The attribution of profits to permanent establishments under the OECD approach represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
- Summary
- After an introduction this part of the book begins by examining how the dealings between a permanent establishment and the enterprise of which it is a part should be treated for tax treaty purposes. An overview of the historical development of Article 7 of the OECD Model Convention is provided, starting with the Draft Conventions prepared by the League of Nations up to the current OECD Model and Commentary, and taking into account the recent OECD Discussion Drafts
- Language
- eng
- Contents
-
- Historical development of Art. 7 of the OECD Model ; p. 5-30
- The taxation of intra-company dealings for tax treaty purposes ; p. 31-41
- Label
- The attribution of profits to permanent establishments under the OECD approach
- Title
- The attribution of profits to permanent establishments under the OECD approach
- Language
- eng
- Summary
- After an introduction this part of the book begins by examining how the dealings between a permanent establishment and the enterprise of which it is a part should be treated for tax treaty purposes. An overview of the historical development of Article 7 of the OECD Model Convention is provided, starting with the Draft Conventions prepared by the League of Nations up to the current OECD Model and Commentary, and taking into account the recent OECD Discussion Drafts
- Citation source
- Bound in: The attribution of profits to permanent establishments : the taxation of intra-company dealings. - Amsterdam : IBFD Publications, 2005 ; p. 3-41
- http://library.link/vocab/creatorName
- Russo, R. (Raffaele)
- Geographic coverage
- International
- Language note
- English
- http://library.link/vocab/subjectName
-
- allocation of profits
- PE
- OECD Model
- tax treaty
- Label
- The attribution of profits to permanent establishments under the OECD approach
- Contents
-
- Historical development of Art. 7 of the OECD Model ; p. 5-30
- The taxation of intra-company dealings for tax treaty purposes ; p. 31-41
- Label
- The attribution of profits to permanent establishments under the OECD approach
- Contents
-
- Historical development of Art. 7 of the OECD Model ; p. 5-30
- The taxation of intra-company dealings for tax treaty purposes ; p. 31-41
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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/The-attribution-of-profits-to-permanent/E6qq42kSm9I/" 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/The-attribution-of-profits-to-permanent/E6qq42kSm9I/">The attribution of profits to permanent establishments under the OECD approach</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/The-attribution-of-profits-to-permanent/E6qq42kSm9I/" 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/The-attribution-of-profits-to-permanent/E6qq42kSm9I/">The attribution of profits to permanent establishments under the OECD approach</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>
