Loyens & Loeff - Attribution of profits to permanent establishments: The OECD Model, the Working Hypothesis and the Dutch approach

Article overview

Author

Josine van Wanrooij

Publication date

1/1/2004

Order

Attribution of profits to permanent establishments: The OECD Model, the Working Hypothesis and the Dutch approach

In: British Tax Review, 2004, issue 3

This article compares article 7 of the OECD Model, the working hypothesis of the OECD on attribution of profits to permanent establishments and the Dutch approach on attributing profits to permanent establishments.


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