The Resource Massnahmen der OECD gegen die künstliche Vermeidung von Betriebsstätten (BEPS-Action 7) = Measures of the OECD to prevent the artificial avoidance of permanent establishments (BEPS Action 7)

Massnahmen der OECD gegen die künstliche Vermeidung von Betriebsstätten (BEPS-Action 7) = Measures of the OECD to prevent the artificial avoidance of permanent establishments (BEPS Action 7)

Label
Massnahmen der OECD gegen die künstliche Vermeidung von Betriebsstätten (BEPS-Action 7) = Measures of the OECD to prevent the artificial avoidance of permanent establishments (BEPS Action 7)
Title
Massnahmen der OECD gegen die künstliche Vermeidung von Betriebsstätten (BEPS-Action 7) = Measures of the OECD to prevent the artificial avoidance of permanent establishments (BEPS Action 7)
Creator
Subject
Language
eng
Summary
Action 7 of the OECD Action Plan on Base Erosion and Profit Shifting (BEPS) indicates the need to address the prevention of the artificial avoidance of permanent establishments (PEs). Action 7 stresses the need to update the treaty definition of PEs, in particular the dependent agent provision, as per Article 5 para. 5 and 6 of the OECD Model, as well as the specific activity exemptions. The reason for these updates is to deter multinationals from artificially fragmenting operations so as to qualify for the exception to PE status. The author gives an overview of the OECD's proposals for changing the PE definition
Citation source
In: Steuer und Wirtschaft International. - Wien. - Vol. 25 (2015),
http://library.link/vocab/creatorName
Bendlinger, S
Geographic coverage
International
Language note
German
http://library.link/vocab/subjectName
  • OECD
  • BEPS Project (OECD)
  • PE
  • agency PE
Label
Massnahmen der OECD gegen die künstliche Vermeidung von Betriebsstätten (BEPS-Action 7) = Measures of the OECD to prevent the artificial avoidance of permanent establishments (BEPS Action 7)
Instantiates
Publication
Label
Massnahmen der OECD gegen die künstliche Vermeidung von Betriebsstätten (BEPS-Action 7) = Measures of the OECD to prevent the artificial avoidance of permanent establishments (BEPS Action 7)
Publication

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