Permanent Establishment Attribution
Permanent Establishment Attribution is a profit allocation methodology in international taxation and transfer pricing that determines the profits attributable to a permanent establishment of a non-resident enterprise by treating the establishment as a separate and distinct enterprise and assigning income to it on an arm’s length basis according to its functions performed, assets used, and risks assumed in the source jurisdiction.
5
Publications
113
Citations
8
Authors
0
Institutions
Publications per year
2017–2026
4
Parents
Children
Arm's Length AttributionAttribution Of Economic OwnershipAttribution Of Internal DealingsConstruction Permanent Establishment AttributionDeductibility Of Notional ExpensesDependent Agent Permanent Establishment AttributionDigital Permanent Establishment AttributionDomestic Attribution RulesForce Of Attraction RuleFunctionally Separate Entity Approach
5
US Tax Policy and Attribution of Profits to Permanent Establishments
Rebecca Stack · World Tax Journal · 2021 · 25 citations
Law, Public Finance, Tax Law +13
Lisa Spinosa · Intertax · 2018 · 19 citations · Full text
1–5 of 5
8
1 publications · 19 citations
1
h-index
1
h-index
1 publications · 14 citations
1
h-index
1 publications · 14 citations
1
h-index
1
h-index
1–5 of 8
0
2 publications · 70 citations
2
h-index
1 publications · 14 citations
1
h-index
Repository · 1 publications · 10 citations
1
h-index
1 publications · 19 citations
1
h-index
2 publications · 31 citations
1–5