The Future of the Permanent Establishment Concept

Journal
Author
Dhuldhoya, V.
Country
International; OECD
Published Date
Issue
Bulletin for International Taxation 2018 (Volume 72), No. 4a/Special Issue
FormatPDF
EUR
45
| USD
50 (VAT excl.)

In this article, the author evaluates whether the amendments proposed by the OECD/G20 BEPS Initiative effect the permanent establishment threshold to become economic in nature rather than one based on physical presence. In doing so, the author considers the future of the permanent establishment concept.