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International - The Artificial Avoidance of Permanent Establishment Status: A Reaction to the BEPS Action 7 Final Report

Country:
International
Author:
A. Pleijsier
Issue:
International Transfer Pricing Journal, 2016 (Volume 23), No 6
Published:
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.
 
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