Essays about: "Permanent Banking Establishment"
Found 1 essay containing the words Permanent Banking Establishment.
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1. Attributing Free Capital and Profit to Permanent Banking Establishments
University essay from IHH, RättsvetenskapAbstract : By September 2010, in its ongoing effort to clarify the subject of taxing a permanent establishment, the OECD launched a new article 7 in its model tax convention together with a revised version of the report on the attribution of profits to permanent establishments. The article and the report contain a new order of taxation, where a permanent establishment should, in almost all aspects, be treated as a separate entity. READ MORE
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