Gramm, Catharina
Profit attribution to a fixed place permanent establishment case study - showroom Electrónico / Catharina Gramm .-- , 2020
Disponible únicamente en formato electrónico.
Resumen.
The impact of the amendment to article 5(4) of the OECD Model on the attribution of profit to PEs is shown in a practical example of a showroom.
ESTABLECIMIENTO PERMANENTE
ATRIBUCIÓN DE BENEFICIOS
IMPUESTOS
MODELO DE CONVENIO OCDE
International Transfer Pricing Journal 1385-3074v. 27, n. 2, 2020, p. 105-111
Profit attribution to a fixed place permanent establishment case study - showroom Electrónico / Catharina Gramm .-- , 2020
Disponible únicamente en formato electrónico.
Resumen.
The impact of the amendment to article 5(4) of the OECD Model on the attribution of profit to PEs is shown in a practical example of a showroom.
ESTABLECIMIENTO PERMANENTE
ATRIBUCIÓN DE BENEFICIOS
IMPUESTOS
MODELO DE CONVENIO OCDE
International Transfer Pricing Journal 1385-3074v. 27, n. 2, 2020, p. 105-111