Attribution of Functions and Profits to a Dependent Agent PE: Different Arm's Length Principles under Articles 7(2) and 9?

Publication: Scientific journal › Journal article › peer-review

Austrian Classification of Fields of Science and Technology (ÖFOS)

@article{d3872a162ece40a6a5d9690790baaa2f,

title = "Attribution of Functions and Profits to a Dependent Agent PE: Different Arm's Length Principles under Articles 7(2) and 9?",

author = "Kasper Dziurdz",

year = "2014",

month = aug,

day = "1",

language = "English",

volume = "6",

pages = "135 -- 167",

journal = "World Tax Journal",

issn = "1878-4917",

publisher = "International Bureau of Fiscal Documentation (IBFD)",

number = "2",

}