Attribution of Profits to Permanent Establishments in the OECD-View

Business & Finance, Accounting
Cover of the book Attribution of Profits to Permanent Establishments in the OECD-View by Thomas Eulenpesch, GRIN Publishing
View on Amazon View on AbeBooks View on Kobo View on B.Depository View on eBay View on Walmart
Author: Thomas Eulenpesch ISBN: 9783656268659
Publisher: GRIN Publishing Publication: September 6, 2012
Imprint: GRIN Publishing Language: English
Author: Thomas Eulenpesch
ISBN: 9783656268659
Publisher: GRIN Publishing
Publication: September 6, 2012
Imprint: GRIN Publishing
Language: English

Seminar paper from the year 2012 in the subject Business economics - Accounting and Taxes, Rhine-Waal University of Applied Sciences, language: English, abstract: In my scientific writing I will write about the attribution of profits to Permanent Establishments in accordance with the updated OECD Model Tax Convention and the OECD Report on the attribution of profits to Permanent Establishments in the Versions of 2008 and 2010. First I will start with the definition of the Permanent Establishment in the German law and according to the OECD Model Tax Convention. Afterwards I will continue with the allocation of Profits to the Permanent Establishment by the two step analysis and the different transfer price methods. Additionally I will write about the hypothetical independent enterprises and special regulations for Banks, the trading of financial instruments and Insurance companies.

View on Amazon View on AbeBooks View on Kobo View on B.Depository View on eBay View on Walmart

Seminar paper from the year 2012 in the subject Business economics - Accounting and Taxes, Rhine-Waal University of Applied Sciences, language: English, abstract: In my scientific writing I will write about the attribution of profits to Permanent Establishments in accordance with the updated OECD Model Tax Convention and the OECD Report on the attribution of profits to Permanent Establishments in the Versions of 2008 and 2010. First I will start with the definition of the Permanent Establishment in the German law and according to the OECD Model Tax Convention. Afterwards I will continue with the allocation of Profits to the Permanent Establishment by the two step analysis and the different transfer price methods. Additionally I will write about the hypothetical independent enterprises and special regulations for Banks, the trading of financial instruments and Insurance companies.

More books from GRIN Publishing

Cover of the book Entwicklung einer Marktforschungsstudie by Thomas Eulenpesch
Cover of the book The Colonial Expansion of English - English as a global language by Thomas Eulenpesch
Cover of the book Edgar Allan Poe's short story 'The Tell-Tale Heart' - an analysis by Thomas Eulenpesch
Cover of the book Compare and Contrast: Baroque vs. Classical Music by Thomas Eulenpesch
Cover of the book Is a pan-Islamic foreign policy possible? What are the possible obstacles and what might facilitate its emergence? by Thomas Eulenpesch
Cover of the book Information Systems in hospitals and the health service by Thomas Eulenpesch
Cover of the book 'About A Boy'. Inhaltliche und filmanalytische Betrachtung von Nick Hornbys Werk by Thomas Eulenpesch
Cover of the book Critically evaluate the belief that family friendly policies are not fundamentally challenging existing organisational structures and cultures by Thomas Eulenpesch
Cover of the book Standardized testing - unmasking a threat to democracy by Thomas Eulenpesch
Cover of the book Narrative memory and the impact of trauma on individuals with reference to one short sequence from 'Memento' by Thomas Eulenpesch
Cover of the book Warum benützen Menschen virtuelle Welten als Kommunikationsplattformen? by Thomas Eulenpesch
Cover of the book Das Sortiment an Marktbedingungen anpassen - Unterrichtsstunde für eine Berufsschulklasse von Groß- und Außenhandelskaufleuten by Thomas Eulenpesch
Cover of the book The Idea of the 'Fetish' in Ballard's 'Crash' by Thomas Eulenpesch
Cover of the book Andrea Barret 'Ship Fever'. An Analysis of the Development of the Main Characters by Thomas Eulenpesch
Cover of the book Myth, Technology, and the (Post)Human Subject in William Gibson's Sprawl Trilogy by Thomas Eulenpesch
We use our own "cookies" and third party cookies to improve services and to see statistical information. By using this website, you agree to our Privacy Policy