The Relationship of Head Office and Its Foreign Permanent Establishments: The Current State of the Authorised OECD Approach – Part One
Journal Article
Austry, S.; Vann, R.J.; Jones, J.; Baker, P.; Blessing, P.H.; Danon, R.J.; Goradia, S.; Hattingh, P.J.; Inoue, K.; Maisto, G.; Miyatake, T.; Nikolakakis, A.; Pötgens, F.P.G.; Raad, C. van; Schönfeld, J.; Wiman, B.
International; OECD
1 October 2025
Bulletin for International Taxation 2025 (Volume 79), No. 11
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