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REPORT ON THE ATTRIBUTION OF PROFITS TO …
www.oecd.orgATTRIBUTION OF PROFITS TO PERMANENT ESTABLISHMENTS: UPDATE ON STATUS AND RELEASE OF NEW VERSIONS OF PARTS I, II AND III 1. As previously acknowledged by the OECD and confirmed by a recent study by the International Fiscal Association,1 the practices of OECD and non-OECD countries regarding the attribution of profits to
2010 REPORT ON THE ATTRIBUTION OF PROFITS TO …
www.oecd.org2010 REPORT ON THE ATTRIBUTION OF PROFITS TO PERMANENT ESTABLISHMENTS 22 July 2010 CENTRE FOR TAX POLICY AND ADMINISTRATION . FOREWORD This Report was approved by the Committee on Fiscal Affairs on 22 June 2010 and by the OECD ... 2010 REPORT ON THE ATTRIBUTION OF PROFITS TO PERMANENT ESTABLISHMENTS . 2 the ((. ...