Essays about: "John Gillespie"

Found 1 essay containing the words John Gillespie.

  1. 1. The Base Erosion and Profit-Shifting Project, Action 7: A Critical Analysis of the Preparatory/Auxiliary Extension and the New Anti-Fragmentation Rule in the 2017 OECD Model Tax Convention

    University essay from Uppsala universitet/Juridiska institutionen

    Author : John Gillespie; [2018]
    Keywords : ;

    Abstract : The PE is a concept under scrutiny. Action 7 of the BEPS Action Plan has laid out a path to defend against artificial avoidance of PE status in light of BEPS concerns that can be associated with moderating business practices. Out of Action 7 has come an update to Art. READ MORE