alleryStart learning →BEPS Action 7 deals with preventing
Aabuse of low tax havens
Btaxing of digital goods trade
Cartificial avoidance of PE status
Dhybrid mismatch arrangements
Answer & Solution
Correct answer: C. artificial avoidance of PE status
Action 7 of the OECD BEPS project targets artificial avoidance of permanent establishment status.
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