Action 7: Preventing the Artificial Avoidance of Permanent Establishment Status
GPTKB entity
Statements (18)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
OECD BEPS Action
|
| gptkbp:address |
commissionaire arrangements
fragmentation of activities specific activity exemptions |
| gptkbp:aimsTo |
prevent artificial avoidance of permanent establishment status
|
| gptkbp:focusesOn |
modification of definition of permanent establishment
|
| gptkbp:goal |
ensure companies pay tax where economic activities occur
|
| https://www.w3.org/2000/01/rdf-schema#label |
Action 7: Preventing the Artificial Avoidance of Permanent Establishment Status
|
| gptkbp:implementedThrough |
gptkb:Multilateral_Instrument_(MLI)
|
| gptkbp:partOf |
OECD/G20 Base Erosion and Profit Shifting Project
|
| gptkbp:proposedBy |
changes to Article 5 of OECD Model Tax Convention
|
| gptkbp:publishedBy |
gptkb:OECD
|
| gptkbp:publishedIn |
2015
|
| gptkbp:relatedTo |
international tax law
multinational enterprises tax treaties |
| gptkbp:bfsParent |
gptkb:OECD_BEPS_Reports
|
| gptkbp:bfsLayer |
7
|