Preventing the Artificial Avoidance of Permanent Establishment Status, Action 7 - 2015 Final Report

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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Detalles Bibliográficos
Autor principal: Organisation for Economic Co-operation and Development.
Autores Corporativos: Organisation for Economic Co-operation and Development (-), Organisation for Economic Co-operation and Development. issuing body (issuing body)
Formato: Libro electrónico
Idioma:Inglés
Publicado: Paris : OECD Publishing 2015.
Colección:OECD/G20 Base Erosion and Profit Shifting Project,
Materias:
Taxation
Ver en Biblioteca Universitat Ramon Llull:https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009706830206719
Tabla de Contenidos:
  • Background A. Artificial avoidance of PE status through commissionnaire arrangements and similar strategies B. Artificial avoidance of PE status through the specific activity exemptions C. Other strategies for the artificial avoidance of PE status D. Profit attribution to PEs and interaction with action points on transfer pricing

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