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The artificial avoidance of permanent establishment status a reaction to the BEPS Action 7 final report Arthur Pleijsier Electrónico

By: Pleijsier, Arthur.
Material type: ArticleArticlePublisher: 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.
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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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