The Future of the Permanent Establishment Concept

Type

Journal

Author

Dhuldhoya, V.

Country

International; OECD

Published Date

March 26, 2018

Issue

Bulletin for International Taxation 2018 (Volume 72), No. 4a/Special Issue

DOI

https://doi.org/10.59403/q53pbj

Document

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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.

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The Future of the Permanent Establishment Concept