The 88th OECD Tax Seminar on The Application of Tax Treatiese: Special Issues

The 88th tax seminar on the application of tax treaties has been conducted from June 15th to 20th in Seoul, Korea. This seminar has provided an opportunity to consider in detail the measures that have been developed to tackle base erosion and profit shifting (BEPS) in respect of tax treaties, focusing on special issues such as tax abuse and permanent establishment.

Tax Programme, OECD Korea Policy Centre

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