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).