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...
Preventing the Artificial Avoidance of Permanent Establishment Status, Action 7 - 2015 Final Report [electronic resource] / Organisation for Economic Co-operation and Development
About this item
Full title
Author / Creator
Publisher
Paris : OECD Publishing, 2015.
Alternative title
Date
2015.
Record Identifier
MMS ID
Language
English
Formats
Physical Description
Physical content
1 online resource (28 p. )
Contents
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 ac...
Publication information
Publisher
Paris : OECD Publishing, 2015.
Date Published
2015.
More information
Scope and Contents
Summary
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 country are intended to result in the regular conclus...
Alternative Titles
Full title
Preventing the Artificial Avoidance of Permanent Establishment Status, Action 7 - 2015 Final Report [electronic resource] / Organisation for Economic Co-operation and Development
Variant title
BOOK
Authors, Artists and Contributors
Author / Creator
Notes
General note
OECD/G20 Base Erosion and Profit Shifting Project, 23132612.
Identifiers
Primary Identifiers
Record Identifier
74VK35vx6JNZ
Permalink
https://devfeature-collection.sl.nsw.gov.au/record/74VK35vx6JNZ
Other Identifiers
ISBN
92-64-24122-1
MMS ID
991023948404102626
