Permanent Establishments, Enterprises and the Capital Allocation Approach

Journal
Nijkeuter, E.; Brouwers, D.M.
Netherlands
International Transfer Pricing Journal 2012 (Volume 19), No. 6
FormatPDF
EUR
40
| USD
45
(VAT excl.)

The authors consider various aspects of the Decree on the Attribution of Profit to Permanent Establishments, which was issued in 2011 in response to the OECD report on the same subject.