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Profit attribution to a fixed place permanent establishment case study - showroom Catharina Gramm Electrónico

By: Gramm, Catharina .

Material type: Article

ArticlePublisher: 2020Subject(s): ESTABLECIMIENTO PERMANENTE

| ATRIBUCIÓN DE BENEFICIOS

| IMPUESTOS

| MODELO DE CONVENIO OCDE

In: International Transfer Pricing Journal v. 27, n. 2, 2020, p. 105-111Summary: 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.

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Item type	Current location	Home library	Call number	Status	Date due	Barcode
Recursos electrónicos	IEF	IEF	ITPJ/2020/2-7 (Browse shelf)	Available		ITPJ/2020/2-7

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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.

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Profit attribution to a fixed place permanent establishment case study - showroom Catharina Gramm Electrónico

By: Gramm, Catharina.

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By: Gramm, Catharina .