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Více informací o knize Attribution of Profits to Permanent Establishments in the OECD-View

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• Anotace
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Anotace knihy

Seminar paper from the year 2012 in the subject Business economics - Accounting and Taxes, printed single-sided, grade: -, 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.

Parametry knihy

Zařazení knihy Knihy v angličtině Economics, finance, business & management Business & management

• Plný název: Attribution of Profits to Permanent Establishments in the OECD-View
• Autor: Thomas Eulenpesch
• Jazyk: Angličtina
• Vazba: Brožovaná
• Počet stran: 36
• EAN: 9783656269250
• ISBN: 3656269254
• ID: 01680029
• Nakladatelství: Grin Publishing
• Hmotnost: 59 g
• Rozměry: 210 × 148 × 2 mm
• Datum vydání: 11. September 2012

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