Report on the Attribution of Profits to Permanent Establishments
收藏Organisation for Economic Co-operation and Development2026-04-04 收录
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This final Report, which includes Parts I-IV, provides the views of the Committee as to how the profits attributable to a permanent establishment should be determined. It replaces all previous drafts of the various Parts, which should no longer be considered to reflect the views of the Committee. There is a broad consensus among OECD countries...
