European Union - Addressing Hybrid PE Mismatches: The Guidance of the Code of Conduct Group
- European Union
- E. Gil García
- European Taxation, 2017 (Volume 57), No 2/3
- 12 January 2017
This note addresses hybrid permanent establishment (PE) mismatches involving third countries. The author examines the McDonald’s case, an example of a hybrid PE scenario, in the context of recent guidance approved by the Code of Conduct Group.