Article 10 of MLI – PE Triangular Case

 

Article 10 of the Multilateral Instrument deals with Anti-abuse Rule for Permanent establishments Situated in Third Jurisdictions, commonly known as PE Triangular cases. Before we dwell on it, beginners can view our exclusive post on Triangular cases to understand the concepts better. Provisions of Article 10 of MLI only intend to cover the Triangular cases … Continue reading Article 10 of MLI – PE Triangular Case