Attribution Of Profits To A Permanent Establishment
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Attribution of Profits to Permanent Establishments: Issues and Developments The profit attribution to permanent establishments is one of the most controversial
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"The attribution of profits to permanent establishments (PEs) is probably one of the most complex subjects of the international tax arena. The interaction of tr
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Seminar paper from the year 2012 in the subject Business economics - Accounting and Taxes, Rhine-Waal University of Applied Sciences, language: English, abstrac
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Pages: 362
Pages: 362
Type: BOOK - Published: 2016-04-20 - Publisher: Kluwer Law International B.V.
The permanent establishment (PE) is a legal form of cross-border direct investment whereby a business presence is maintained as an integral part of the foreign
Language: en
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The adoption of the "authorised OECD approach" to the attribution of profits to a permanent establishment (PE) under the business profits article of the OECD Mo
