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Attribution of Profits to Permanent Establishments
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 basi...
| Corporate Authors: | , |
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| Format: | Online Book |
| Language: | English |
| Published: |
OECD Publishing,
2001.
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| Access: | Online version |
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