United Kingdom - UK View on Revised PE Standards in the Multilateral Instrument
- United Kingdom
- S. Watson; N. Palazzo-Corner; S. Haemmerle
- International Transfer Pricing Journal, 2017 (Volume 24), No 3
- 20 April 2017
The authors assess why the United Kingdom – given its active leadership throughout much of the BEPS Project – would elect not to implement the revised PE standards through the multilateral instrument.