The effect of the OECD/G20 BEPS initiative on the attribution of profitsto permanent establishments the special case of agency permanent establishments Dinis Tracana Electrónico
By: Tracana, Dinis
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Material type: 
ArticlePublisher: 2017Subject(s): ATRIBUCIÓN DE BENEFICIOS | ESTABLECIMIENTO PERMANENTE | EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS | EVASION FISCAL | PREVENCIÓN | PROGRAMAS | ORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO | ELUSION FISCAL
In:
Bulletin for International Taxation v. 71, n. 3 - 4, March / April2017Summary: In this article, the author examines the effects of the OECD/G20 Base Erosion and Profit Shifting (BEPS) initiative on the attribution of profits to agency permanent establishments, focusing on the OECD's Additional Guidance on the Attribution of Profits to Permanent Establishments, Action 7 - 2016 PublicDiscussion Draft.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| IEF | BIT/2017/3/4-6 (Browse shelf) | Available | BIT/2017/3/4-6 |
Disponible únicamente la versión electrónica a través de la Biblioteca del Instituto de Estudios Fiscales. Resumen. Conclusión.
In this article, the author examines the effects of the OECD/G20 Base Erosion and Profit Shifting (BEPS) initiative on the attribution of profits to agency permanent establishments, focusing on the OECD's Additional Guidance on the Attribution of Profits to Permanent Establishments, Action 7 - 2016 PublicDiscussion Draft.
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