In the midst of base erosion and profit shifting (BEPS) and a call for corporate taxation to be hauled into the 21st century, the digital economy is a big focus for tax policy crafters. Sophie Ashley looks at the arguments surrounding the issue of digital permanent establishments (PE), and why some countries are keener than others to see the attitude to taxing them change.
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Authors from Khaitan & Co dissect a ‘welcome’ ruling, which found that the mere existence of a tax benefit would not, by itself, warrant a principal purpose test
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