The Resource BEPS action 7 : the attempt to artificially create a taxable nexus

BEPS action 7 : the attempt to artificially create a taxable nexus

Label
BEPS action 7 : the attempt to artificially create a taxable nexus
Title
BEPS action 7 : the attempt to artificially create a taxable nexus
Creator
Subject
Language
  • eng
  • eng
Summary
The authors say the OECD's discussion draft on BEPS action 7 (preventing the artificial avoidance of permanent establishment (PE) status), which proposes broadening the definition of PE in the OECD model treaty, may have a major impact on global business models and the allocation of taxing rights over business profits
Citation source
In: Tax notes international. - Falls Church. - Vol. 78 (2015),
http://library.link/vocab/creatorName
  • Hoor, O.R
  • O'Donnell, K
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • OECD
  • OECD Model
  • BEPS Project (OECD)
  • PE
  • commissionaire
  • agency PE
  • nexus
  • case law
  • allocation of profits
Label
BEPS action 7 : the attempt to artificially create a taxable nexus
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2015/T/TNI/vol.78/10_929-937.zip
Publication
Note
20150703

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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