The Resource BEPS Action Plan, Action 7 : preventing the artificial avoidance of PE status

BEPS Action Plan, Action 7 : preventing the artificial avoidance of PE status

Label
BEPS Action Plan, Action 7 : preventing the artificial avoidance of PE status
Title
BEPS Action Plan, Action 7 : preventing the artificial avoidance of PE status
Creator
Subject
Language
eng
Summary
The OECD has been addressing a variety of permanent establishment (PE) issues on a continuous basis since the late 1990s. The OECD's Action Plan on Base Erosion and Profit Shifting (Action Plan) extends materially that focus. This article considers the operation of the existing PE rules in practice before discussing the impact of the Action Plan on PE matters, focusing specifically on Action 7 of that Plan. It notes the relevance of the OECD's work on PE issues immediately prior to the BEPS project and also considers the wider issues that may be involved in the BEPS work in this area
Citation source
In: British tax review. - London. - (2013),
http://library.link/vocab/creatorName
Collier, R.S
Language note
English
http://library.link/vocab/subjectName
  • BEPS Action Plan
  • OECD
  • PE
  • commissionaire
Label
BEPS Action Plan, Action 7 : preventing the artificial avoidance of PE status
Instantiates
Publication
Label
BEPS Action Plan, Action 7 : preventing the artificial avoidance of PE status
Publication

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