This content is from: Sponsored Content

Changing world leaves PE standing

The permanent establishment concept is central to the taxation of businesses operating in more than one country. But the structures used have moved on since the original 1963 OECD definition. Oliver Ralph examines the pressing need for a reformulation

Get Free Access to read more …

Read the full article and get instant full access for free

Get Free Access
  • Full free access for a week in a few clicks
  • No commitments, no payment details
  • Feauturing transfer pricing analysis

Are you ITR or TP week subscriber? Please log in.