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Version history

Date of issue	Document name	Changes
1/1/2021	General Guidelines for the Attribution of Income to Permanent Establishment	Replaces the guidance A72/200/2018, 1.5.2018
4/30/2018	General Guidelines for the Attribution of Income to Permanent Establishment	Replaces guidance: General Guidelines for the Attribution of Income to Permanent Establishment
6/13/2017	General Guidelines for the Attribution of Income to Permanent Establishment

Detailed guidance