Das, Rasmi Ranjan
Is the arm's-length-principle-based authorised OECD approach to the attribution of profits to a permanent establishment losing its authority? / Rasmi Ranjan Das .-- , 2019
Disponible únicamente en formato electrónico.
Resumen.
From the latest publicly available documents issued by the Inclusive Framework (IF), the author, who is a member of the Steering Group of the IF, argues that the arm's-length-principle-based authorised OECD approach is fast losing its authority as a principle for profit allocation to permanent establishments.
ESTABLECIMIENTO PERMANENTE
ECONOMÍA DIGITAL
ATRIBUCIÓN DE BENEFICIOS
PRINCIPIO DE PLENA COMPETENCIA
ORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO
Bulletin for International Taxation 0007-4624v. 73, n. 12, December 2019, p. 656-661
Is the arm's-length-principle-based authorised OECD approach to the attribution of profits to a permanent establishment losing its authority? / Rasmi Ranjan Das .-- , 2019
Disponible únicamente en formato electrónico.
Resumen.
From the latest publicly available documents issued by the Inclusive Framework (IF), the author, who is a member of the Steering Group of the IF, argues that the arm's-length-principle-based authorised OECD approach is fast losing its authority as a principle for profit allocation to permanent establishments.
ESTABLECIMIENTO PERMANENTE
ECONOMÍA DIGITAL
ATRIBUCIÓN DE BENEFICIOS
PRINCIPIO DE PLENA COMPETENCIA
ORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO
Bulletin for International Taxation 0007-4624v. 73, n. 12, December 2019, p. 656-661