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12.06.2017

Action 7: Expansion of the concept of permanent establishments

Final text of the OECD’s multilateral instrument (“MLI”) published

Key Facts
  • After ratification of MLI as part of national legislation processes: transpose of BEPS measures without bilateral negotiations into existing DTA
  • Action 7: changes expected to prevent the artificial avoidance of permanent establishment status
Main Contact
Ulrike Schellert
Managing Partner
Certified Tax Consultant
Frankfurt
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Main Contact
Martin Loibl
Partner
Lawyer
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WTS Services
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International Tax & Permanent Establishments (ITP)

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