Commission Recommendation (EU) 2016/136 of 28 January 2016 on the implementation ... (32016H0136)
Commission Recommendation (EU) 2016/136 of 28 January 2016 on the implementation of measures against tax treaty abuse (notified under document C(2016) 271)
- COMMISSION RECOMMENDATION (EU) 2016/136
- of 28 January 2016
- on the implementation of measures against tax treaty abuse
- (notified under document C(2016) 271)
- 1. SUBJECT MATTER AND SCOPE
- 2. GENERAL ANTI-AVOIDANCE RULE BASED ON A PRINCIPAL PURPOSE TEST (PPT)
- 3. DEFINITION OF A PERMANENT ESTABLISHMENT (PE)
- 4. FOLLOW-UP
- 5. ADDRESSEES
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