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
By: Das, Rasmi Ranjan
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Material type: 
ArticlePublisher: 2019Subject(s): ESTABLECIMIENTO PERMANENTE | ECONOMÍA DIGITAL | ATRIBUCIÓN DE BENEFICIOS | PRINCIPIO DE PLENA COMPETENCIA | ORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO
In:
Bulletin for International Taxation v. 73, n. 12, December 2019, p. 656-661Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | BIT/2019/12-4 (Browse shelf) | Available | BIT/2019/12-4 |
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.
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