Coverart for item
The Resource Attribution of Profits to Permanent Establishments, Organisation for Economic Co-operation and Development, (electronic book)

Attribution of Profits to Permanent Establishments, Organisation for Economic Co-operation and Development, (electronic book)

Label
Attribution of Profits to Permanent Establishments
Title
Attribution of Profits to Permanent Establishments
Statement of responsibility
Organisation for Economic Co-operation and Development
Creator
Subject
Language
eng
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 the approach of treating the PE as a hypothetical distinct and separate enterprise can be taken and how the guidance in the OECD Transfer Pricing Guidelines could be applied, by analogy, to attribute profits to a PE. This discussion draft contains the results of testing the working hypothesis in general (Part I) and to PEs of banks (Part II). Public comments are invited in order to assist in the development of an OECD consensus on the attribution of profits to a PE
Member of
Cataloging source
FR-PaOEC
Government publication
international or intergovernmental publication
Literary form
non fiction
Nature of contents
dictionaries
http://bibfra.me/vocab/lite/organizationName
Organisation for Economic Co-operation and Development
http://library.link/vocab/subjectName
Taxation
Label
Attribution of Profits to Permanent Establishments, Organisation for Economic Co-operation and Development, (electronic book)
Instantiates
Publication
Antecedent source
not applicable
Control code
9789264184527-en
Extent
73 p.
File format
one file format
Form of item
online
Isbn
9789264184527
Specific material designation
remote
Label
Attribution of Profits to Permanent Establishments, Organisation for Economic Co-operation and Development, (electronic book)
Publication
Antecedent source
not applicable
Control code
9789264184527-en
Extent
73 p.
File format
one file format
Form of item
online
Isbn
9789264184527
Specific material designation
remote

Library Locations

Processing Feedback ...