The Attribution of Profits to a Dependent Agent Permanent Establishment : The Controversial Scenario of the Zero Profit Allocation

This article investigates the case in which the attribution of zero profits to an agency PE could arise. In order to provide a detailed examination of the topic, the authors provide a possible example as a case study analysis

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Year of publication:	[2021]
Authors:	Rizzo, Amedeo ; Orlandi, Alfredo ; Latino, Maria Cristina
Publisher:	[S.l.] : SSRN
Subject:	Theorie \| Theory \| Gewinn \| Profit \| Rentabilität \| Profitability
Description of contents:	Abstract [papers.ssrn.com]

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Extent:	1 Online-Ressource
Type of publication:	Book / Working Paper
Language:	English
Notes:	In: International Transfer Pricing Journal, 2021 (Volume 28), No. 2 Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments March 2, 2021 erstellt Volltext nicht verfügbar
Source:	ECONIS - Online Catalogue of the ZBW

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