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European Union - Addressing Hybrid PE Mismatches: The Guidance of the Code of Conduct Group

Country:
European Union
Author:
E. Gil García
Issue:
European Taxation, 2017 (Volume 57), No 2/3
Published:
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.
 
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