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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: |
| 6/13/2017 | General Guidelines for the Attribution of Income to Permanent Establishment |