OrbitaxOECD Consults on Attribution of Profits to Permanent Establishments and Revised Guidance on Profit Splits
|Proposed Changes|OECD
On 22 June 2017, the OECD published public discussion drafts on:
- Attribution of Profits to Permanent Establishments, which deals with work in relation to Action 7 (Preventing the Artificial Avoidance of Permanent Establishment Status) of the BEPS Action Plan;
- Revised Guidance on Profit Splits, which deals with work in relation to Actions 8-10 (Assure that transfer pricing outcomes are in li…
