Spain - The Spanish Dell Case – Do We Need Anti-BEPS Measures If the Existing Rules Are Broad Enough?
- A. Bal
- European Taxation, 2016 (Volume 56), No 12
- 3 November 2016
In this note, the author discusses the landmark decision of the Spanish Supreme Court in Dell, on the creation of PEs in foreign jurisdictions, in light of the proposed Action 7 anti-BEPS measures.