Tag: Attribution of profit

Netherlands vs NL PE, October 2018, Amsterdam Court of Appeal, case no. 17/00407 to 17/00410

Netherlands vs NL PE, October 2018, Amsterdam Court of Appeal, case no. 17/00407 to 17/00410

The issue in this case was attribution of profits to a permanent establishment in the Netherlands. Click here for translation ECLI_NL_GHAMS_2018_2438, Gerechtshof Amsterdam, 17_00407 tm 17_00410N ... Continue to full case

Guidance on the attribution of profits to permanent establishments 2010

On 22 July 2010 a new report on the attribution of profits to permanent establishments was published. The 2008 Report will serve as background guidance to the 2008 revised Commentary‘s interpretation of the pre-2010 Article 7 for as long as bilateral tax treaties that are based on the text of that version of Article 7 are in force. However, because the 2008 Report included a number of references to the text of the pre-2010 Article 7, and because the Committee revised the text of Article 7 in the 2010 update to the Model Tax Convention, the Committee believed it would be advisable to prepare a modified version of the 2008 Report which would delete obsolete references to the text of the pre-2010 Article 7 and which would align the Report‘s wording with the wording of the new Article 7, thus making the modified Report available as a future reference for guidance on the interpretation of future treaties based on the new Article 7. The Committee decided to prepare ... Continue to full case

Guidance on the attribution of profits to permanent establishments 2008

On 17 July 2008, the OECD Council approved the release the Report on the Attribution of Profits to Permanent Establishments . The Report includes a preface and four Parts. Part I sets out general considerations for attributing profits to permanent establishments, regardless of the business sector in which they operate. Part II describes the application of the approach to enterprises carrying on a banking business through a permanent establishment. Part III addresses the situation of permanent establishments of enterprises carrying on global trading in financial instruments. Part IV deals with the application of the approach to PE of enterprises carrying on insurance activities. REPORT-ON-THE-ATTRIBUTION-OF-PROFITS-TO-PE-2008 ... Continue to full case