Abstract
This contribution shows why the Authorized OECD Approach to profit allocation to permanent establishment is the approach that is most in line with the principle of neutrality underlying the international tax system
| Original language | English |
|---|---|
| Title of host publication | Nueva Fiscalidad - New Taxation |
| Subtitle of host publication | Estudios en homenaje a Jacques Malherbe - Studies in Honor of Jacques Malherbe |
| Editors | Catalina Hoyos Jimenez, Cesar Garcia Novoa, Julio Fernandez C. |
| Place of Publication | Bogota, Colombia |
| Publisher | Instituto Colombiano de Derecho Tributario |
| Pages | 231-245 |
| Number of pages | 15 |
| ISBN (Print) | 978-958-59599-6-5 |
| Publication status | Published - Jun-2017 |
Keywords
- international tax law
- profit allocation