Attribution of Profits to Permanent Establishments [electronic resource] / Organisation for Economic...
Attribution of Profits to Permanent Establishments [electronic resource] / Organisation for Economic Co-operation and Development
About this item
Full title
Author / Creator
Publisher
Paris : OECD Publishing, 2001.
Alternative title
Date
2001.
Record Identifier
MMS ID
Language
English
Formats
Physical Description
Physical content
1 online resource (73 p.)
Content type
text
Media type
computer
Carrier type
online resource
Contents
PREFACE -- PART I: GENERAL CONSIDERATIONS -- A. Introduction -- B. Interpretation of paragraph 1 of Article 7: Determining the profits of an enterprise -- (i) The "relevant business activity" approach -- (ii) The "functionally separate entity" approach -- (iii) Conclusion -- C. Interpretation of p...
Publication information
Publisher
Paris : OECD Publishing, 2001.
Date Published
2001.
More information
Scope and Contents
Summary
Currently, there is a lack of consensus amongst OECD Member countries as to how profits should be attributed to a permanent establishment (PE). As a first step in remedying this situation a working hypothesis has been developed as to the preferred approach for attributing profits to the PE. The basis for the working hypothesis is to examine how far...
Alternative Titles
Full title
Attribution of Profits to Permanent Establishments [electronic resource] / Organisation for Economic Co-operation and Development
Variant title
BOOK
Authors, Artists and Contributors
Author / Creator
Notes
General note
Bibliographic Level Mode of Issuance: Monograph
Language note
English
Identifiers
Primary Identifiers
Record Identifier
74VK3logpErO
Permalink
https://devfeature-collection.sl.nsw.gov.au/record/74VK3logpErO
Other Identifiers
ISBN
MMS ID
991023944063402626