Preventing the Artificial Avoidance of Permanent Establishment Status, Action 7 - 2015 Final Report
This report includes changes to the definition of permanent establishment in the OECD Model Tax Convention that will address strategies used to avoid having a taxable presence in a country under tax treaties. These changes will ensure that where the activities that an intermediary exercises in a cou...
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| Corporate Authors: | , |
| Format: | eBook |
| Language: | Inglés |
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Paris :
OECD Publishing
2015.
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| Series: | OECD/G20 Base Erosion and Profit Shifting Project,
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| Subjects: | |
| See on Biblioteca Universitat Ramon Llull: | https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009706830206719 |
