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.

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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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