The Art of Attributing Profit to Permanent Establishments
Publications    ·   01-10-2013
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AUTHOR: Kirsten Cassar

The attribution of profits to permanent establishments has long been a controversial issue of comprehensive discussion within the context of international taxation. It is of no surprise that a key feature of tax treaties is the allocation of business profits of international enterprises operating globally through permanent establishments under the business profits article. The international tax principles for attributing business profits to a permanent establishment are provided in article 7 of the OECD Model.

To read the article published on the FinanceMalta website please click here.

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