Published on 01 Jul 03
by "AUSTRALIAN TAX FORUM" JOURNAL ARTICLE
This paper considers the attribution of profits to a permanent establishment under Article 7 of the OECD Model Tax Convention on Income and on Capital (Model Treaty)
1 with particular reference to the recognition of internal dealings, profits and capital structure of the taxable entity and its branches.
Mark L BRABAZON
Current at 15 July 2009
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