Financial services institutions : dramatic changes regarding the treatment of permanent establishments

Journal
Diakonova, I.
Finance and Capital Markets (formerly Derivatives & Financial Instruments) 2002 (Volume 4), No. 6
Format/Price
JournalUSD 45

Analysis of the state of art of transfer pricing and allocation of profits rules applicable to foreign branches of international banking institutions with a view to the recent OECD Discussion Draft on the Attribution of Profits to Permanent Establishment (PE Draft).