An Analysis of “Google Taxes” in the Context of Action 7 of the OECD/G20 Base Erosion and Profit Shifting Initiative

Journal
Uslu, Y.
Australia; International; OECD; United Kingdom
Bulletin for International Taxation 2018 (Volume 72), No. 4a/Special Issue
PriceUSD 45

In this article, the author considers the influence of “Google Taxes” in relation to Action 7 of the OECD Base Erosion and Profit Shifting initiative regarding the prevention of the artificial avoidance of the status of a permanent establishment.