Search results with tag "Attribution of profits to permanent establishments"
REPORT ON THE ATTRIBUTION OF PROFITS TO …
www.oecd.orgCommentary 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
Transfer Pricing Country Profile- Netherlands - OECD
www.oecd.orgAttribution of Profits to Permanent Establishments 30 [NEW] Does your jurisdiction follow the Authorised OECD Approaches for the attribution of profits to PEs (AOA)? ☒Yes The policy of the Netherlands is to include the AOA in all treaty negotiations. ☐ No 31 [NEW] Does your jurisdiction follow also another approach? ☐Yes ☐ No
2010 REPORT ON THE ATTRIBUTION OF PROFITS TO ... - OECD
www.oecd.orgorganisation for economic co-operation and development 2010 report on the attribution of profits to permanent establishments 22 july 2010 centre for tax policy and administration
2010 REPORT ON THE ATTRIBUTION OF PROFITS TO …
www.oecd.orgorganisation for economic co-operation and development 2010 report on the attribution of profits to permanent establishments 22 july 2010 centre for tax policy and administration
BEPS Action 7 Additional Guidance on Attribution …
www.oecd.orgDISCUSSION 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
BEPS ACTION 7 - OECD.org
www.oecd.org1 DISCUSSION DRAFT ON ADDITIONAL GUIDANCE ON THE ATTRIBUTION OF PROFITS TO PERMANENT ESTABLISHMENTS 4 July 2016 Paragraphs 19-20 of the final version of the Report on Action 7 of the BEPS Action Plan (Preventing
Additional Guidance on the Attribution of ... - …
www.oecd.orgOECD/G20 Base Erosion and Profit Shifting Project . Additional Guidance on the Attribution of Profits to Permanent Establishments, BEPS Action 7