The Spanish Dell Case – Do We Need Anti-BEPS Measures If the Existing Rules Are Broad Enough?

Journal
Bal, A.M.
Spain
European Taxation 2016 (Volume 56), No. 12
FormatPDF
EUR
40
| USD
45
(VAT excl.)

In this note, the author discusses the landmark decision of the Spanish Supreme Court in Dell, on the creation of PEs in foreign jurisdictions, in light of the proposed Action 7 anti-BEPS measures.