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The New Permanent Establishment Status After BEPS: Déjà Vu In France?

06/10/2016

The final report on Action 7 of the BEPS initiative (Preventing the artificial avoidance of Permanent Establishment Status – OECD – October 2015) proposes to amend significantly Article 5 of the OECD Treaty Model as well as the related comments. Interestingly...

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Authors

Portrait ofGelin Stephane
Stéphane Gelin
Partner
Paris