Quotation Buriak, Svitlana, Holzinger, Raphael. 2020. Introduction to the Attribution of Profits to Permanent Establishments . In: Attribution of Profits to Permanent Establishments, Hrsg. Michael Lang, Alfred Storck, Raffaele Petruzzi, 3-23. Austria: Linde.




The profit attribution to permanent establishments is one of the most controversial topics in international tax law. In recent years it was subject to various changes based on the introduction of the “Authorized OECD Approach” in 2008 and 2010, the outcomes of Final Report on OECD BEPS Action 7 and the Final Report on “Additional Guidance on the Attribution of Profits to a Permanent Establishment under BEPS Action 7” from 2018 (with the previous Discussion-Drafts). This publication discusses the most important issues and recent developments related to the attribution of profits to permanent establishments. Starting with an in-depth analysis on the commonalities and differences between the profit attribution provisions in modern double tax treaties (ie Art 7 AOA vs Art 9 OECD/UN Models), it further deals with topics such as profit attribution to PEs and PE exemptions (Art 5 para 4), profit attribution to agency PEs (Art 5 para 5 and 6), and profit attribution to a "significant economic presence" and to market states. This book is based on the outcomes of the presentations and discussions held during the WU Transfer Pricing Symposium that took place in October 2019 at the WU Vienna University of Economics and Business. The authors, apart from providing a theoretical background to the discussed issues, also present case studies that show how certain issues can be approached in practice. Every chapter ends with a summary of the opinions on the issues at stake of representatives of tax administrations, multinationals and tax advisories, which completes this essential practical guideline.


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Publication's profile

Status of publication Published
Affiliation WU
Type of publication Chapter in edited volume
Language English
Title Introduction to the Attribution of Profits to Permanent Establishments .
Title of whole publication Attribution of Profits to Permanent Establishments
Editor Michael Lang, Alfred Storck, Raffaele Petruzzi
Page from 3
Page to 23
Location Austria
Publisher Linde Verlag
Year 2020
Reviewed? N
URL https://www.lindeverlag.at/buch/attribution-of-profits-to-permanent-establishments-18636
ISBN 9783707333138
Open Access N


Buriak, Svitlana (Details)
Holzinger, Raphael (Details)
Institute for Austrian and International Tax Law IN (Details)
Research areas (ÖSTAT Classification 'Statistik Austria')
5206 Financial law (Details)
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