The OECD released, on 12 October, a discussion draft of proposed changes to the OECD Commentary on Article 5 (meaning of "permanent establishment"). The proposed changes are significant and reflect the
on-going tension in regard to the scope of source countries' taxing rights. We'll discuss the 25 specific amendments proposed by the OECD, including:
- The
time requirement for the existence of a permanent establishment;
- The
presence of personnel and the creation of a permanent establishment;
- Activities
of a contract-concluding agent;
- Activities
of a preparatory or auxiliary nature; and
- Issues
relating to when a place is considered to be "at the disposal"
of an enterprise.
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