Proposed Changes to "Permanent Establishment" Meaning in OECD Commentary

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.

Learn about the proposed changes to the meaning of "permanent establishment" in the OECD Commentary.