The artificial avoidance of permanent establishment status a reaction to the BEPS Action 7 final report Arthur Pleijsier Electrónico
By: Pleijsier, Arthur
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Material type: 
ArticlePublisher: 2016Subject(s): EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS | EVASION FISCAL | PREVENCIÓN | CONTROL | ESTABLECIMIENTO PERMANENTE | ORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO | ELUSION FISCAL
In:
International Transfer Pricing Journal v. 23, n. 6, November - December 2016Summary: The author provides a critical analysis of the issues likely to arise from the action 7 final report under the OECD's BEPS initiative. Suggestionsare also offered that would relieve some of the potentially negative effects.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| IEF | ITPJ/2016/6-2 (Browse shelf) | Available | ITPJ/2016/6-2 |
Disponible únicamente en línea a través de la Biblioteca del IEF. Resumen.
The author provides a critical analysis of the issues likely to arise from the action 7 final report under the OECD's BEPS initiative. Suggestionsare also offered that would relieve some of the potentially negative effects.
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