Court Ruling on Whether the Warehouse of an Online Sales Business Constitutes a Permanent Establishment

Journal

Author

Oka, N.

Country

Japan

Published Date

29 April 2016

Issue

International Transfer Pricing Journal 2016 (Volume 23), No. 3

DOI

https://doi.org/10.59403/2tg6frn

Document

Go to Tax Research Platform

The author considers several recent Japanese court cases that shed light on the issue discussed in the final report on OECD Action 7 (BEPS).