The Authorised OECD Approach and the Attribution of Profit to Banks´PEs : How far is the functionally separate entity approach fully achievable?
This thesis´ aim is to analyse the extension of the fuctionally separate entity approach (FSEA) used in order to attribute a proper amount of profit to banks´ permanet establishment (PE) and the related implication in the authorised OECD approach (AOA). From a general perspective in fact, under the...
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| Format: | Others |
| Language: | English |
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Uppsala universitet, Juridiska institutionen
2017
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| Online Access: | http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-322615 |