viernes, 16 de noviembre de 2012

OECD releases revised discussion drafts on Commentary to Model Tax Convention concerning definitions of beneficial owner and permanent establishment, requests comments

On 19 October 2012, the OECD’s Centre for Tax Policy and Administration released a revised version of the public discussion draft (2012 PE Discussion Draft) on proposed changes to the Commentary on Article 5 (Permanent Establishment) of the OECD Model Tax Convention (OECD Model), as well as a revised version of the public discussion draft on beneficial ownership (2012 Beneficial Ownership Discussion Draft).
Source and more info: Ernst & Young

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