What is ‘mere selling’ and why should we care?

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What is ‘mere selling’ and why should we care?

Contributor
August 29 2019
The Inclusive Framework members have a tough challenge in determining what goes beyond “mere selling”

It may seem like an odd question for an international tax journal to ask, but the OECD’s report on its programme of work on digital tax indicates that we may be at the end of whatever certainty we thought we had about cross-border sales and permanent establishments, writes Giles Parsons.

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