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Wednesday, 17th April 2024
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OECD report on attribution of profits to permanent establishments Back  
In July, the OECD released the final version of its Report on the Attribution of Profits to Permanent Establishments, bringing over 10 years work to a conclusion. It’s conclusions may have increasing relevance as more regulated institutions, such as banks and insurance companies, consider the benefits of operating through branch networks in these capital constrained times, writes Liam Lynch.
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