Attribution of Functions and Profits to a Dependent Agent PE: Different Arm’s Length Principles under Articles 7(2) and 9?

Original language	English
Pages (from-to)	135-167
Journal	World Tax Journal
Issue number	2
Publication status	Published - 2014
Externally published	Yes

JEL classifications

• k34 - Tax Law

Access to Document

• Full TextFinal published version, 4.29 MBLicence: Taverne

Prizes

• IFA President YIN Scientific Award

  Dziurdz, K. (Recipient), 2015

  Prize: Prize (including medals and awards) › Academic

  • Arm's Length Principle 100%
  • Dependent Agents 100%
  • Scientific Awards 100%
  • length 100%
  • awards 100%

Activities

• 1 Talk or presentation - at conference

• Attribution of Functions and Profits to a Dependent Agent PE: Different Arm's Length Principles under Articles 7(2) and 9?

  Dziurdz, K. (Speaker)

  2 Sept 2015

  Activity: Talk or presentation / Performance / Speeches › Talk or presentation - at conference › Academic

Cite this

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Dziurdz, K. (2014). Attribution of Functions and Profits to a Dependent Agent PE: Different Arm’s Length Principles under Articles 7(2) and 9? World Tax Journal, (2), 135-167.

Dziurdz, Kasper. / Attribution of Functions and Profits to a Dependent Agent PE : Different Arm’s Length Principles under Articles 7(2) and 9?. In: World Tax Journal. 2014 ; No. 2. pp. 135-167.

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title = "Attribution of Functions and Profits to a Dependent Agent PE: Different Arm{\textquoteright}s Length Principles under Articles 7(2) and 9?",

author = "Kasper Dziurdz",

year = "2014",

language = "English",

pages = "135--167",

journal = "World Tax Journal",

issn = "1878-4917",

publisher = "International Bureau of Fiscal Documentation (IBFD)",

number = "2",

}

Dziurdz, K 2014, 'Attribution of Functions and Profits to a Dependent Agent PE: Different Arm’s Length Principles under Articles 7(2) and 9?', World Tax Journal, no. 2, pp. 135-167.

Attribution of Functions and Profits to a Dependent Agent PE: Different Arm’s Length Principles under Articles 7(2) and 9? / Dziurdz, Kasper.
In: World Tax Journal, No. 2, 2014, p. 135-167.

Research output: Contribution to journal › Article › Academic › peer-review

TY - JOUR

T1 - Attribution of Functions and Profits to a Dependent Agent PE

T2 - Different Arm’s Length Principles under Articles 7(2) and 9?

AU - Dziurdz, Kasper

PY - 2014

Y1 - 2014

M3 - Article

SN - 1878-4917

SP - 135

EP - 167

JO - World Tax Journal

JF - World Tax Journal

IS - 2

ER -

Dziurdz K. Attribution of Functions and Profits to a Dependent Agent PE: Different Arm’s Length Principles under Articles 7(2) and 9? World Tax Journal. 2014;(2):135-167.