International - The Artificial Avoidance of Permanent Establishment Status: A Reaction to the BEPS Action 7 Final Report
- A. Pleijsier
- International Transfer Pricing Journal, 2016 (Volume 23), No 6
- 21 November 2016
The author provides a critical analysis of the issues likely to arise from the Action 7 Final Report under the OECD’s BEPS initiative. Suggestions are also offered that would relieve some of the potentially negative effects.