Profit Attribution to a Fixed Place Permanent Establishment: Case Study – Showroom

Journal

Author

Gramm, C.

Country

International

Published Date

4 February 2020

Issue

International Transfer Pricing Journal 2020 (Volume 27), No. 2

DOI

https://doi.org/10.59403/207z3v0

Document

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The impact of the amendment to article 5(4) of the OECD Model on the attribution of profit to PEs is shown in a practical example of a showroom.