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Attribution of Profits to Permanent Establishments in the OECD-View von Eulenpesch, Thomas (eBook)

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Attribution of Profits to Permanent Establishments in the OECD-View

Seminar paper from the year 2012 in the subject Business economics - Accounting and Taxes, Rhine-Waal University of Applied Sciences, language: English, abstract: In my scientific writing I will write about the attribution of profits to Permanent Establishments in accordance with the updated OECD Model Tax Convention and the OECD Report on the attribution of profits to Permanent Establishments in the Versions of 2008 and 2010. First I will start with the definition of the Permanent Establishment in the German law and according to the OECD Model Tax Convention. Afterwards I will continue with the allocation of Profits to the Permanent Establishment by the two step analysis and the different transfer price methods. Additionally I will write about the hypothetical independent enterprises and special regulations for Banks, the trading of financial instruments and Insurance companies.

Produktinformationen

    Format: ePUB
    Kopierschutz: none
    Seitenzahl: 31
    Sprache: Englisch
    ISBN: 9783656268659
    Verlag: GRIN Publishing
    Serie: Akademische Schriftenreihe Bd.V200756
    Größe: 383kBytes
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