The zero-sum game, the emperor's beard and the authorized OECD approach

Journal
Pijl, H.
European Taxation 2006 (Volume 46), No. 1
PriceUSD 45

This article considers the OECD "Discussion Draft on the Attribution of Profits to Permanent Establishments", with particular reference to Part I and the important question of the attribution of profits to agency (and other) permanent establishments.