OECD: Comments received on the definition of “permanent establishment” – Article 5 of the OECD Model Tax Convention


On 25 June 2013, the OECD Committee on Fiscal Affairs released for public comment a discussion draft on the tax treatment of various payments that may be made following the termination of an employment.

Working Party 1 of the Committee of Fiscal Affairs examined these comments at its September 2013 meeting.

The OECD has now published the comments received on this discussion draft.

Carlos Rosada González
Chartered Institute of Taxation (CIOT)
Deloitte LLP (United Kingdom)
Ernst &Young LLP (United States)
Ernst & Young Tax Consultants BCVBA (Belgium)
Federal Chamber of Tax Advisers (Germany)
KPMG SA (Switzerland)
KPMG LLP (United Kingdom)
Macfarlanes LLP
Tax Faculty, Institute of Chartered Accountants in England & Wales (ICAEW)

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