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Permanent establishments and Action 1 on the digital economy of the OECD Base Erosion and Profit Shifting initiative : the Nexus criterion redefined? / by Daniel W. Blum

By: Blum, Daniel W.
Series: Bulletin for International Taxation.Publisher: Netherlands, International Bureau of Fiscal Documentation, Edition: 69 (6/7), June/July 2015.Description: 314-325, 12 pages.Subject(s): International tax | InternetSummary: Examines the proposals made by the OECD in relation to the Base Erosion and Profit Shifting initiative for the digital economy. Focuses particularly on the changes suggested in article 5 of the OECD model which covers the concept of a permanent establishment and the nexus idea.
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Examines the proposals made by the OECD in relation to the Base Erosion and Profit Shifting initiative for the digital economy. Focuses particularly on the changes suggested in article 5 of the OECD model which covers the concept of a permanent establishment and the nexus idea.

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