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Indirect Tax Implications of CCAs It would be extremely useful for the OECD to include guidance on how CCA payments should be treated for VAT purposes. As a simple example to illustrate this point consider an MNE that has five different subsidiaries KPMG LLP is a Delaware limited liability partnership the U.S. member firm of KPMG International Cooperative KPMG International a Swiss entity. KPMG To From cc KPMG LLP 2001 M Street NW Washington D.C. 20036-3310 Andrew Hickman Head of Transfer...
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