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Attribution of Profits to Permanent Establishments [electronic resource] / Organisation for Economic...

Attribution of Profits to Permanent Establishments [electronic resource] / Organisation for Economic...

https://devfeature-collection.sl.nsw.gov.au/record/74VK3logpErO

Attribution of Profits to Permanent Establishments [electronic resource] / Organisation for Economic Co-operation and Development

About this item

Full title

Attribution of Profits to Permanent Establishments [electronic resource] / Organisation for Economic Co-operation and Development

Publisher

Paris : OECD Publishing, 2001.

Alternative title

BOOK

Date

2001.

Record Identifier

74VK3logpErO

MMS ID

991023944063402626

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
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

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