The OECD has published on its website the comments received following a request made in October 2013 on strategies that could result in the artificial avoidance of permanent establishment status. The request is part of the OECD’s work for the G20 on base erosion and profit shifting (BEPS). The limited amount of comments made will be part of the discussions of the next meeting of the Focus Group on the artificial avoidance of PE status.
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