- Main page
- Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (Paris, November 24, 2016)
- Part IV.
- Article 13 - Artificial Avoidance of Permanent Establishment Status through the Specific Activity Exemptions
Article 13 - Artificial Avoidance of Permanent Establishment Status through the Specific Activity Exemptions
Article 13 - Artificial Avoidance of Permanent Establishment Status through the Specific Activity Exemptions
1. A Party may choose to apply paragraph 2 (Option A) or paragraph 3 (Option B) or to apply neither Option.