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The Authorised OECD Approach and the Attribution of Profit to Banks´PEs: How far is the functionally separate entity approach fully achievable?
Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Law, Department of Law.
2017 (English)Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
Abstract [en]

This thesis´ aim is to analyse the extension of the fuctionally separate entity approach  (FSEA) used in order to attribute a proper amount of profit to banks´ permanet establishment (PE) and the related implication in the authorised OECD approach (AOA). From a general perspective in fact, under the FSEA a PE is treated as being a separate entity from the head office, functions, assets, risks and funding shall be attributed as it was a separate legal entity. However, beyond the previous statement some general limitation of the FSEA and the particular nature of bank (and in general financial institutions) require a further reflection. Practically speaking: how far is the extension of this functional separate entity approach? Is it treatable as a complete separate company by itself? If not, how far is from the economic reality of the company? After a fisrt descriptive part, the author analysis the hybrid nature of the FSEA: acoording with his view traces of single entity approach are founded. However the hybrid nature of the FSEA is not per se a limitation but shall be considered as strength: the OECD´s approach grants a certain degree of flexibility and ability to adapt based on the context that on the other hand would have let the FSEA and the AOA be even more complicate.

Place, publisher, year, edition, pages
2017. , 38 p.
Keyword [en]
AOA, PE, bank, banks, separate entity, FSEA, attribution of profit, authorised OECD approch, OECD, Basel, tax distortion
National Category
Law (excluding Law and Society)
Identifiers
URN: urn:nbn:se:uu:diva-322615OAI: oai:DiVA.org:uu-322615DiVA: diva2:1098901
Educational program
Master Programme in International Tax Law and EU Tax Law
Supervisors
Examiners
Available from: 2017-07-07 Created: 2017-05-28 Last updated: 2017-07-07Bibliographically approved

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CiteExportLink to record
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  • apa
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