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

Resource Information

The work Report on the attribution of profits to permanent establishments : parts I (general considerations), II (banks) and III (global trading) : December 2006 represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Books.

Label

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

Creator

• OECD Centre for Tax Policy and Administration

Subject

• PE
• allocation of profits
• banking
• global trading

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