The Resource Hilfsbetriebsstätten in BEPS-Action 7 = Auxiliary permanent establishments in BEPS action 7

Hilfsbetriebsstätten in BEPS-Action 7 = Auxiliary permanent establishments in BEPS action 7

Label
Hilfsbetriebsstätten in BEPS-Action 7 = Auxiliary permanent establishments in BEPS action 7
Title
Hilfsbetriebsstätten in BEPS-Action 7 = Auxiliary permanent establishments in BEPS action 7
Creator
Subject
Language
eng
Summary
The author discusses OECD base erosion and profit shifting (BEPS) Action 7 addressing the prevention of the artificial avoidance of the permanent establishment (PE) status. Action 7 proposes both changes to the wording of the PE definition in Art 5 of the OECD Model Tax Convention itself and to the corresponding Commentary, by lowering the PE threshold
Citation source
In: Steuer und Wirtschaft International. - Wien. - Vol. 26 (2016),
http://library.link/vocab/creatorName
Bendlinger, S
Geographic coverage
International
Language note
German
http://library.link/vocab/subjectName
  • OECD Model
  • BEPS Project (OECD)
  • PE
  • anti-avoidance
Label
Hilfsbetriebsstätten in BEPS-Action 7 = Auxiliary permanent establishments in BEPS action 7
Instantiates
Publication
Label
Hilfsbetriebsstätten in BEPS-Action 7 = Auxiliary permanent establishments in BEPS action 7
Publication

Library Locations

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