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Report on Attribution of Profits to PEs released — Orbitax
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Report on Attribution of Profits to PEs released

|Approved Changes|OECD
OECD

The OECD released on 21 December 2006 a new report on the attribution of profits to permanent establishments (PE). The report released by the OECD contains new versions of Part I (General Considerations), Part II (Banking) and Part III (Global Trading), which replace all previous respective drafts.

The OECD have long acknowledged that the current lack of a common i…

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