In this article, the author considers the influence of “Google Taxes” in relation to Action 7 of the OECD Base Erosion and Profit Shifting initiative regarding the prevention of the artificial avoidance of the status of a permanent establishment.
In this article, the author considers the influence of “Google Taxes” in relation to Action 7 of the OECD Base Erosion and Profit Shifting initiative regarding the prevention of the artificial avoidance of the status of a permanent establishment.