Profit Attribution to a Fixed Place Permanent Establishment: Case Study – Showroom

Journal
Gramm, C.
International
International Transfer Pricing Journal 2020 (Volume 27), No. 2
FormatPDF
EUR
40
| USD
45
(VAT excl.)

The impact of the amendment to article 5(4) of the OECD Model on the attribution of profit to PEs is shown in a practical example of a showroom.