The OECD is inviting comments on proposed changes to the commentary on Article 5 of the OECD Model Tax Convention, dealing with the treaty concept of ‘permanent establishment’. The concept is used to allocate taxing rights when an enterprise of one state derives business profits from another state.
The OECD is inviting comments on proposed changes to the commentary on Article 5 of the OECD Model Tax Convention, dealing with the treaty concept of ‘permanent establishment’. The concept is used to allocate taxing rights when an enterprise of one state derives business profits from another state.
