The government aims to toughen the existing 'Business Connection' (treaty equivalent of the term 'Permanent Establishment') regime by adopting the more stringent definition of Dependent Agent Permanent Establishment (DAPE)
The government aims to toughen the existing 'Business Connection' (treaty equivalent of the term 'Permanent Establishment') regime by adopting the more stringent definition of Dependent Agent Permanent Establishment (DAPE)