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Deloitte OECD interview series – part two: Attribution of profit to PEs and the authorised OECD approach

Ralf Heussner, Alison Lobb, and Yvonne Weigelt of Deloitte reveal further insights from an interview with Manuel de los Santos, head of the transfer pricing unit at the OECD’s Centre for Tax Policy and Administration
Centre For Tax Pricing Guidelines For Multinational Enterprises Model Tax Convention On Income Deloitte Touche Tohmatsu Limited Permanent Establishments Establishment Report

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