The adoption of the AOA, advantages and disadvantages
Taxand Cyprus recently published an article exploring whether the new authorised OECD approach (AOA) to calculating profit attributions to permanent establishments should be maintained as standard.
The calculation of a company’s business profits involving cross-border activities has always been a problematic area in international tax. Particularly in situations in which international trade is conducted through a permanent establishment (PE) of a foreign enterprise in a host state.
This article contextualises the adoption of the AOA and analyses both its advantages and disadvantages. Read the full article here
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