OECD - Tax Convention

20. october 2011

Organisation for Economic Co-operation and Development (hereafter OECD) Committee started discussion on proposed changes to the Commentary on Article 5 of the OECD Model Tax Convention. The purpose of these changes is to clarify how the concept of permanent establishment should be applied and interpreted for the purposes of tax treaties concluded on the basis of the OECD Model. Comments on these proposed changes should be sent before 10 February 2012.