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    Tag: PE

    Profit Allocation within MNEs in Light of the Ongoing Digital Debate on Pillar I – A “2020 Compromise”?

    Article by: Vikram Chand, Alessandro Turina and Louis Ballivet First published in the World Tax Journal There are two broad approaches that could be used…

    I/I/T/F Editor August 4, 2020

    What Does the MLI Actually Do for PEs?

    Article by: Johann Müller – First published on KluwerTaxBlog Denmark accepted all MLI articles dealing with PEs, but what does that actually mean?  Reading the…

    I/I/T/F Editor July 1, 2020

    COVID-19: Forced Residency and Unintended Tax Consequences in Times of a Lockdown

    Article by: Shipra Padhi The COVID-19 pandemic has led to unprecedented times for the world. Many countries, including India, most of Western Europe and some…

    Editor in Chief April 10, 2020

    Digital Permanent Establishment (Digital PE) : A Road Ahead for E-Commerce Taxation

    Paper by: Sagar Wagh With nations all over the world raising concerns over tax avoidance due widespread e-commerce transactions, it is essential to analyze the…

    Editor in Chief April 6, 2020
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