The Relationship of Head Office and Its Foreign Permanent Establishments: The Current State of the Authorised OECD Approach – Part One

Stéphane  Austry; Richard Vann; John Avery Jones; Philip  Baker; Peter  Blessing; Robert Danon; Shefali Goradia; Johann Hattingh; Koichi Inoue; Guglielmo Maisto; Toshio Miyatake; Angelo Nikolakakis; Frank Potgens; Kees  van Raad; Jens  Schönfeld; Bertil Wiman

doi:10.59403/323syd6

The Relationship of Head Office and Its Foreign Permanent Establishments: The Current State of the Authorised OECD Approach – Part One

Stéphane Austry
, Richard Vann
, John Avery Jones
, Philip Baker
, Peter Blessing
, Robert Danon
, Shefali Goradia
, Johann Hattingh
, Koichi Inoue
, Guglielmo Maisto
, Toshio Miyatake
, Angelo Nikolakakis
, Frank Potgens
, Kees van Raad
, Jens Schönfeld
, Bertil Wiman

Research output: Contribution to Journal › Article › Academic

Original language	English
Pages (from-to)	456-469
Number of pages	14
Journal	Bulletin for International Taxation
Volume	79
Issue number	11
DOIs	https://doi.org/10.59403/323syd6
Publication status	Published - 1 Oct 2025

Access to Document

10.59403/323syd6

Persistent URL (handle)

Persistent link

Cite this

Austry, S., Vann, R., Avery Jones, J., Baker, P., Blessing, P., Danon, R., Goradia, S., Hattingh, J., Inoue, K., Maisto, G., Miyatake, T., Nikolakakis, A., Potgens, F., van Raad, K., Schönfeld, J., & Wiman, B. (2025). The Relationship of Head Office and Its Foreign Permanent Establishments: The Current State of the Authorised OECD Approach – Part One. Bulletin for International Taxation, 79(11), 456-469. https://doi.org/10.59403/323syd6

@article{5c295e294742493f88b5b834268fc45d,

title = "The Relationship of Head Office and Its Foreign Permanent Establishments: The Current State of the Authorised OECD Approach – Part One",

author = "St{\'e}phane Austry and Richard Vann and \{Avery Jones\}, John and Philip Baker and Peter Blessing and Robert Danon and Shefali Goradia and Johann Hattingh and Koichi Inoue and Guglielmo Maisto and Toshio Miyatake and Angelo Nikolakakis and Frank Potgens and \{van Raad\}, Kees and Jens Sch{\"o}nfeld and Bertil Wiman",

year = "2025",

month = oct,

day = "1",

doi = "10.59403/323syd6",

language = "English",

volume = "79",

pages = "456--469",

journal = "Bulletin for International Taxation",

issn = "1819-5490",

publisher = "International Bureau of Fiscal Documentation (IBFD)",

number = "11",

}

Austry, S, Vann, R, Avery Jones, J, Baker, P, Blessing, P, Danon, R, Goradia, S, Hattingh, J, Inoue, K, Maisto, G, Miyatake, T, Nikolakakis, A, Potgens, F, van Raad, K, Schönfeld, J & Wiman, B 2025, 'The Relationship of Head Office and Its Foreign Permanent Establishments: The Current State of the Authorised OECD Approach – Part One', Bulletin for International Taxation, vol. 79, no. 11, pp. 456-469. https://doi.org/10.59403/323syd6

TY - JOUR

T1 - The Relationship of Head Office and Its Foreign Permanent Establishments: The Current State of the Authorised OECD Approach – Part One

AU - Austry, Stéphane

AU - Vann, Richard

AU - Avery Jones, John

AU - Baker, Philip

AU - Blessing, Peter

AU - Danon, Robert

AU - Goradia, Shefali

AU - Hattingh, Johann

AU - Inoue, Koichi

AU - Maisto, Guglielmo

AU - Miyatake, Toshio

AU - Nikolakakis, Angelo

AU - Potgens, Frank

AU - van Raad, Kees

AU - Schönfeld, Jens

AU - Wiman, Bertil

PY - 2025/10/1

Y1 - 2025/10/1

U2 - 10.59403/323syd6

DO - 10.59403/323syd6

M3 - Article

SN - 1819-5490

VL - 79

SP - 456

EP - 469

JO - Bulletin for International Taxation

JF - Bulletin for International Taxation

IS - 11

ER -