The implementation of BEPS Action 7
recommendations and other unilateral measures changing the definition of a permanent establishment
have far-reaching implications for MNEs dealing with for example, the digital economy, warehousing, procurement agents, distribution centres, construction, and more. More than ever, it has become essential to quickly identify the existence of a potential permanent establishment and assess the related tax exposure
for any decision involving a cross-border scenario.
The case study
below shows how you can do so using IBFD’s Permanent Establishment collection. This collection is interlinked with important collections and tools available on the IBFD Tax Research Platform
, such as the BEPS Country Monitor, which offers a succinct analysis of the latest BEPS developments and implementation status.
> Read case study
> Read more about our online collection Permanent Establishments or request a free trial