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and consumer multinationals Action 7 – Permanent establishment status On 5 October 2015, the G20/OECD published 13 final reports and an explanatory statement outlining consensus actions under the base erosion and profit shifting (BEPS) project. The output under each of the BEPS actions is intended to form a complete and cohesive approach The purpose of Action 7 is to tackle common tax avoidance strategies used to circumvent the existing definition of permanent establishment (PE) via the use of agency or similar arrangements (eg commissionaire arrangements). Summary. Action 7 develops changes to the definition of a PE to prevent the artificial avoidance of PE status. The recommendations significantly increase the likelihood that the activities of groups with international operations (both large and small) will now constitute a PE in another country where previously they did not.

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Base Erosion and Profit Shifting (BEPS) | Som marknadsledande skatterådgivare får vi kontinuerligt nya insikter från omvärlden. Tax matters är platsen där vi diskuterar nyheter, rapporter och sakfrågor. Title: BEPS Action 13: Country Implementation Summary Author: KPMG International Subject: This document provides an overview of countries that intend to adopt, or have already adopted, draft or final legislation or regulations implementing the OECD's BEPS Action 13 documentation requirements. The BEPS project itself has been divided into 15 proposals, or "actions." Without a doubt, one of the most far-reaching of these actions in terms of the number of companies that would be affected (regardless of size) is Action 7, Preventing the Artificial Avoidance of Permanent Establishment Status.

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Tax matters är platsen där vi diskuterar nyheter, rapporter och sakfrågor. Title: BEPS Action 13: Country Implementation Summary Author: KPMG International Subject: This document provides an overview of countries that intend to adopt, or have already adopted, draft or final legislation or regulations implementing the OECD's BEPS Action 13 documentation requirements. The BEPS project itself has been divided into 15 proposals, or "actions." Without a doubt, one of the most far-reaching of these actions in terms of the number of companies that would be affected (regardless of size) is Action 7, Preventing the Artificial Avoidance of Permanent Establishment Status.

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The particular focus of Action 7 is the artificial avoidance of the permanent establishment (hereinafter ”PE”) status by tax-motivated constructions.

2017-03-09 · BEPS Action Point 7: Prevent the artificial avoidance of Permanent Establishment status. The goal of Action 7 is to develop changes to the definition of Permanent Establishment (PE) to prevent the artificial avoidance of PE status.
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