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International - Attribution of Profits to a Permanent Establishment of a Company Engaged in Online Sales of Goods through a Local Warehouse

Country:
International
Author:
J.-F. Dutriez
Issue:
International Transfer Pricing Journal, 2018 (Volume 25), No 3
Published:
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.
 
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