TaxSource Total

Here you can access summary of the key current tax developments in Ireland, the UK and internationally as reported by Chartered Accountants Ireland

The report of key tax developments are displayed per year, per month, by Ireland, the UK or International and by report title

Further BEPS guidance on Permanent Establishments

The OECD published a report entitled Additional Guidance on the Attribution of Profits to Permanent Establishments (BEPS Action 7).

According to the OECD, the additional guidance sets out high-level general principles, which countries agree are relevant and applicable in attributing profits to Permanent Establishments (PEs) in accordance with applicable treaty provisions. It also provides examples on the attribution of profits to certain types of PEs arising from the changes to the PE definition under BEPS Action 7.