lunes, 22 de octubre de 2012

OECD Model Tax Convention: revised discussion draft on the definition of “permanent establishment”

The OECD Committee on Fiscal Affairs (CFA) invites public comments on revised proposals concerning the interpretation and application of Article 5 (permanent establishment) in the OECD Model Tax Convention.
On 12 October 2011, the OECD released a discussion draft on the Interpretation and Application of Article 5 (Permanent Establishment) of the OECD Model Tax Convention.
This revised version of the discussion draft was prepared on the basis of the discussion of the comments that were received on the October 2011 discussion draft, including the discussion at a public consultation meeting held on 7 September 2012. It includes a number of changes (which are underlined in the revised draft) that were made to the proposals included in the October 2011 discussion draft.
The CFA intends to ask Working Party 1 on Tax Conventions and Related Questions to finalise these proposals for inclusion in the next update to the OECD Model Tax Convention, which is currently scheduled for 2014. It therefore invites interested parties to send their comments on this discussion draft before 31 January 2013. These additional comments, which should focus on the drafting of the recommendations rather than on their substance (on which comments have already been received), will be examined at the February 2013 meeting of the Working Party.
Source: OECD.org

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