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REPORT ON THE ATTRIBUTION OF PROFITS TO

www.oecd.org

Commentary dealing with attribution of profits to permanent establishments with the additional guidance reflected in Parts I to III but only to the extent that such additional guidance does not conflict with the existing Commentary. It will also prepare a new version of Article 7 and its Commentary in order to fully

  Guidance, Permanent, Profits, Additional guidance, Additional, Establishment, Attribution, Attribution of profits to permanent establishments, On the attribution of profits to

BEPS Action 7 Additional Guidance on Attribution

www.oecd.org

DISCUSSION DRAFT ON ADDITIONAL GUIDANCE ON THE ATTRIBUTION OF PROFITS TO PERMANENT ESTABLISHMENTS The Report on Action 7 of the BEPS Action Plan (Preventing the Artificial Avoidance of Permanent

  Guidance, Permanent, Profits, Additional guidance, Additional, Attribution, Additional guidance on the attribution of profits to permanent

DELIBERATE RISK ASSESSMENT WORKSHEET

www.nec.belvoir.army.mil

on the overall risk assessment, including controls, residual risk level, and supervision plan. Space provided for authority to provide additional guidance; use continuation page if needed. 5. Hazard: Specify hazards related to the subtask in block 4. 13. Risk Assessment Review: Should be conducted on a regular basis.

  Assessment, Guidance, Additional guidance, Additional

Additional Guidance - NASHiCS

www.nashics.org

Valid from July 2016 - January 2019 Page 2 of 16 Additional Guidance agreed between the National Association for Safety and Health in Care Services (NASHiCS).

  2016, Guidance, Additional guidance, Additional

Additional Guidance on the Attribution of Profits to ...

www.oecd.org

This document and any map included herein are without prejudice to the status of or sovereignty over any territory, to the delimitation of international frontiers and boundaries and to the name of any

  Guidance, Additional guidance, Additional

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