Transcription of BEPS ACTION 7: PREVENTING THE ARTIFICIAL ... - …
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BEPS ACTION 7: PREVENTING THE ARTIFICIAL ... - …
Public Discussion draft BEPS ACTION 7: PREVENTING THE ARTIFICIAL AVOIDANCE OF PE STATUS 31 October 2014 9 January 2015 3 TABLE OF CONTENTS A. ARTIFICIAL avoidance of PE status through commissionnaire arrangements and similar strategies ..10 B. ARTIFICIAL avoidance of PE status through the specific activity 1. The exceptions are not restricted to preparatory or auxiliary activities ..15 2. The word delivery in subparagraphs a) and b) of paragraph 4 ..16 3. The exception for purchasing offices ..17 4.
4 proposed discussion draft: preventing the artificial avoidance of pe status 31 october 2014 work on action 7 of the beps action plan (prevent the
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