Solving the AOA-Mystery and Does the Taxman Agree?

Research output: Chapter in Book/Report/Conference proceedingChapterAcademic


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 languageEnglish
Title of host publicationNueva Fiscalidad - New Taxation
Subtitle of host publicationEstudios en homenaje a Jacques Malherbe - Studies in Honor of Jacques Malherbe
EditorsCatalina Hoyos Jimenez, Cesar Garcia Novoa, Julio Fernandez C.
Place of PublicationBogota, Colombia
PublisherInstituto Colombiano de Derecho Tributario
Number of pages15
ISBN (Print)978-958-59599-6-5
Publication statusPublished - Jun-2017


  • international tax law
  • profit allocation

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