International - Attribution of Profits to a Permanent Establishment of a Company Engaged in Online Sales of Goods through a Local Warehouse
- J.-F. Dutriez
- International Transfer Pricing Journal, 2018 (Volume 25), No 3
- 9 April 2018
This article discusses the allocation of profits to a permanent establishment of a company engaged in online sales of goods through a local warehouse, as a result of the OECD BEPS Action Plan. It also provides calculation examples that illustrate different permanent establishment situations.