Profit attribution to a construction permanent establishment recurso electrónico a numerical case study Suthida Leelaphaiboonsakul
By: Leelaphaiboonsakul, Suthida
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Material type: 
ArticlePublisher: 2020Subject(s): PRECIOS DE TRANSFERENCIA | ESTABLECIMIENTO PERMANENTE | ATRIBUCIÓN DE BENEFICIOS | INDUSTRIA DE LA CONSTRUCCION
In:
International Transfer Pricing Journal v. 27, n. 6, 2020Summary: This article provides an overview of the principles of the attribution of profits to a permanent establishment. Since there is no specific guidance on the attribution of profits to construction business, this article aims to demonstrate which transfer pricing method is appropriate to different scenarios of a construction project shown in the numerical case study.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | ITPJ/2020/6-7 (Browse shelf) | Available | ITPJ/2020/6-7 |
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Disponible únicamente en formato electrónico.
Resumen.
This article provides an overview of the principles of the attribution of profits to a permanent establishment. Since there is no specific guidance on the attribution of profits to construction business, this article aims to demonstrate which transfer pricing method is appropriate to different scenarios of a construction project shown in the numerical case study.
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