CIMA F1 International Taxation Issues

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CIMA F1 International Taxation Issues

Free lectures for the CIMA F1 Financial Reporting and Taxation Exams
CIMA Operational Level
  1. OpenTuition
  2. CIMA
  3. F1
  4. lectures
  5. Financial Reporting and Taxation
  6. International Taxation Issues
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Hi, in this video it says that the OECD suggests the ‘place of permanent establishment’ when having the issue of double taxation. However, in my CIMA textbook, it says the OECD suggests the ‘place of effective management’. I’m doubting which one is correct. Please guide

jackie
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