alleryStart learning →Significant economic presence follows which OECD BEPS Action?
AAction 5 on harmful practices
BAction 1 on the digital economy
CAction 8 on intangibles
DAction 13 on documentation
Answer & Solution
Correct answer: B. Action 1 on the digital economy
BEPS Action 1 deals with the tax challenges of the digital economy, which SEP is meant to answer.
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