Preventing the Artificial Avoidance of Permanent Establishment Status, Action 7 - 2015 Final Report

DOI:10.1787/9789264241220-en

Addressing base erosion and profit shifting (BEPS) is a key priority of governments. In 2013, OECD and G20 countries, working together on an equal footing, adopted a 15-point Action Plan to address BEPS. This publication is the final report for Action 7.



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