Essays about: "Permanent Banking Establishment"

Found 1 essay containing the words Permanent Banking Establishment.

  1. 1. Attributing Free Capital and Profit to Permanent Banking Establishments

    University essay from IHH, Rättsvetenskap

    Author : Niclas Andersson; [2010]
    Keywords : Permanent Banking Establishment; Attribution of Profits; Transfer Pricing; Free Capital;

    Abstract : 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