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

Authors

8

  1. LS
    Lisa Spinosa

    1 publications · 19 citations

    1

    h-index

  2. RS
    Rebecca Stack

    University of Birmingham, United Kingdom

    1 publications · 25 citations

    1

    h-index

  3. SZ
    S. Zucchetti

    1 publications · 14 citations

    1

    h-index

  4. OL
    O. Lanfranchi

    1 publications · 14 citations

    1

    h-index

  5. JV
    John Vella

    University of Oxford, United Kingdom

    1 publications · 45 citations

    1

    h-index

1–5 of 8

Institutions

0

  1. Vienna University of Economics and Business

    Vienna, Austria

    1 publications

    22 citations

1–1 of 0

Venues

  1. World Tax Journal

    2 publications · 70 citations

    2

    h-index

  2. International Transfer Pricing Journal

    1 publications · 14 citations

    1

    h-index

  3. eSpace (Curtin University)

    Repository · 1 publications · 10 citations

    1

    h-index

  4. Intertax

    1 publications · 19 citations

    1

    h-index

  5. Bulletin for international taxation

    2 publications · 31 citations

1–5