Court Ruling on Whether the Warehouse of an Online Sales Business Constitutes a Permanent Establishment

Type

Journal

Author

Oka, N.

Country

Japan

Published Date

April 29, 2016

Issue

International Transfer Pricing Journal 2016 (Volume 23), No. 3

DOI

https://doi.org/10.59403/2tg6frn

Document

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The author considers several recent Japanese court cases that shed light on the issue discussed in the final report on OECD Action 7 (BEPS).