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Attribution of Profits to Permanent Establishments in the OECD-View

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Cambridge Tax Law Series

article (Article 7) of the OECD model tax treaty attributes a multinational enterprise's business profits to a permanent establishment in a host;

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Global Transfer Pricing

-A new chapter has been added on 'The Attribution of Profits to Permanent Establishments' to cover Articles 7 and 9 of the OECD Model Tax;

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The Taxation of Permanent Establishments

This book provides a comprehensive analysis of the rules governing the taxation of permanent establishments as implemented in the OECD;

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Cross-Border Taxation of Permanent Establishments

OECD project on Base Erosion and Profit Shifting (BEPS). The author uses simulated cross-border national and treaty cases to;

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Permanent Establishments

This book is a comprehensive review of the tax treaty concept of a `permanent establishment' from its origins in early Prussian and British;

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Transfer Pricing in a Post-BEPS World

distribution of profits among different countries. Each chapter is dedicated to specific sections of the OECD’s BEPS Action Plan. Among the;

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IFA

This part of the IFA Seminar Series focuses on two aspects of the definition of permanent establishments: whether and when the provision;

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Taxation of Athletes Participating in the Olympic Games

based on the OECD Model Tax Convention. Article 17 of the OECD Model provides an exceptional allocation rule that gives the Olympic host state;

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European Union Corporate Tax Law

burgeoning external tax policy initiatives. The book not only explores the tax issues pertaining to direct investment, but also analyzes the taxation;

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Europe-China Tax Treaties

countries. Each chapter carefully analyses the extent to which Chinese tax treaties follow the OECD Model Tax Convention on Income and Capital and;

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OECD transfer pricing guidelines for multinational enterprises and tax administrations

activity undertaken therein. For taxpayers, it is essential to limit the risks of economic double taxation. The OECD Transfer Pricing Guidelines;

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International Taxation: The Indian Perspective

This book covers all major topics in international tax law, ranging from permanent establishments and capital gains to the taxation;

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Principles of International Taxation

advise on this subject with confidence and accuracy. This popular tax book has been brought right up-to-date and now covers: - The 2008 OECD;

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Principles of International Taxation

advise on this subject with confidence and accuracy. This popular tax book has been brought right up-to-date and now covers: - The 2008 OECD;

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Health Manpower Planning

, the initiative to arrange an international meeting was taken by the junior-doctors associations of The Netherlands and Sweden with the;

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Teksten Internationaal belastingrecht 2021/2022

economy´, evenals rapporten over `Partnerships´ en `Profit attribution to permanent establishments´ # De complete Transfer Pricing Guidelines;

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OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations

approved by the OECD Council in their original version in 1995. A limited update was made in 2009, primarily to reflect the adoption, in the 2008;

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Transatlantic Slavery

development in the 18th and 19th centuries. The cost in lives and human suffering was enormous. First published to accompany a permanent gallery;

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Transatlantic Slavery

development in the 18th and 19th centuries. The cost in lives and human suffering was enormous. First published to accompany a permanent gallery;

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Causal Attribution

of theoretical perspectives and established phenomena in attribution theory and provides a unique integration. A brief introduction to the classic;

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Mastering Attribution in Finance

the fund's value is maintained or increased. Attribution tools are used to analyse why a portfolio's performance differs from a benchmark. The;

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An Introduction to Attribution Processes

informal introduction to the field of attribution, with the theoretical principles and issues illustrated in everyday examples. The origins;

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An Introduction to Attribution Processes

informal introduction to the field of attribution, with the theoretical principles and issues illustrated in everyday examples. The origins;

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Raising the Bar

regulatory models for achieving safer drinking establishments. The authors emphasise the need to understand the problem and to tackle it through;

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Fundamentals of Transfer Pricing

. Attribution of Profits to Permanent Establishments IX. Transfer Pricing and Intra-group Services X. Transfer Pricing and Intra-group;

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Advanced Portfolio Attribution Analysis

This is the only book specifically focused on performance attribution, a technique used to quantify the excess return of a portfolio;

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