29 February 2012 – On 12 October 2011, the OECD Committee on Fiscal Affairs released for public comment a discussion draft on the definition of “permanent establishment” in the OECD Model Tax Convention.

The OECD has now published the comments received on this discussion draft, which can be downloaded by clicking on the links below. The OECD is grateful to the commentators for their input. Working Party 1 of the Committee on Fiscal Affairs has discussed most of these comments at its February 2012 meeting and will continue the discussion of the comments received at its next meeting in September 2012.

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