This report includes changes to the definition of permanent establishment in the OECD Model Tax Convention that will address strategies used to avoid having a taxable presence in a country under tax treaties. These changes will ensure that where the activities that an intermediary exercises in a...

This report includes changes to the OECD Model Tax Convention to prevent treaty abuse. It first addresses treaty shopping through alternative provisions that form part of a minimum standard that all countries participating in the BEPS Project have agreed to implement. It also includes specific...

This report sets out recommendations for domestic rules to neutralise the effect of hybrid mismatch arrangements and includes changes to the OECD Model Tax Convention to address such arrangements. Once translated into domestic law, the recommendations in Part 1 of the report will neutralise the...

Hinführung zum Thema -- Zielgestaltung und Voraussetzungen -- Grundlegende Zuordnungskriterien -- Die Finanzierungsbetriebsstätte als Verwaltungsstätte von Finanzanlagen -- Finanzierungsbetriebsstätte als Financier des Einheitsunternehmens -- Potentielle Eignung einer...