Attribution of income to permanent establishments under EC law

Journal
Hintsanen, L.
European Union
European Taxation 2003 (Volume 43), No. 4
FormatPDF
EUR
45
| USD
50 (VAT excl.)

The potential impact of the freedom of establishment on OECD Model (Art. 7) based income attribution rules, when applied to intra-Community permanent establishments of EU companies, is analysed.