Search results with tag "Oecd rules for profit attribution"

Article 7 New OECD Rules for Profit Attribution of ...

25 Deleted paragraphs Old 7(3) (deductibility of expenses incurred for the PE) Old 7(4) (use of apportionment method) Old 7(5) (no attribution of profits to purchasing function)

  Rules, Code, Profits, Attribution, Attribution of profits, Oecd rules for profit attribution