International Taxation Change to the Attributable Income Principle (AOA)
‘Tax reform regarding a change from the Entire Income Principle to the Attributable Income Principle’ was submitted by the Ministry of Finance.
‘Tax reform regarding a change from the Entire Income Principle to the Attributable ...
We set out in this newsletter the points/effects of the tax reform expected to be included in the 2014 tax reform and the outline of the AOA Report.
(The AOA (Authorised OECD Approach) is an approach developed by the OECD to calculate income attributable to a permanent establishment.)
- Points of the Tax Reform and the Effects thereof
- Outline of the AOA Report