International Financial Law Prof Blog

Editor: William Byrnes
Texas A&M University
School of Law

Monday, April 29, 2019

Proposed India profit attribution rules reject OECD approach, add “sales” and “users” as apportionment factors

India’s Central Board of Direct Taxes (CBDT) on April 18 asked for public feedback on proposed new rules for attributing profits to Indian permanent establishments (PEs) that differ from the authorized OECD approach (AOA).

read the full analysis here at MNE Tax News

BEPS, Tax Compliance | Permalink


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