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Japan - Court Ruling on Whether the Warehouse of an Online Sales Business Constitutes a Permanent Establishment

Country:
Japan
Author:
N. Oka
Issue:
International Transfer Pricing Journal, 2016 (Volume 23), No 3
Published:
29 April 2016
The author considers several recent Japanese court cases that shed light on the issue discussed in the final report on OECD Action 7 (BEPS).
 
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