BEPS Action 7 – Artificially Avoiding PE Status

2018-02-12T03:03:46+00:00

BEPS Action 7 - Artificially Avoiding PE Status BEPS Action 7  “Preventing the artificial avoidance of permanent establishment status” contains agreed amendments to the definition of “permanent establishment” in Article 5 of the OECD Model Tax Convention, which is widely used as the basis for negotiating tax treaties. These changes [...]

BEPS Action 7 – Artificially Avoiding PE Status2018-02-12T03:03:46+00:00