martes, 19 de mayo de 2015

OECD releases revised base erosion and profit shifting proposals on permanent establishments

The OECD has released its revised proposals on the Permanent Establishment (PE) rules in Article 5 of the OECD Model Tax Treaty.  The earlier OECD proposals, which set out alternative approaches to a number of significant PE issues, have been replaced by a set of definitive proposals which are largely focused on expanding the scope of the dependent agent rule (including narrowing the scope of the independent agent rule) and narrowing the scope of the specific activity PE exemptions.
An important element of the package is a proposed anti-fragmentation rule intended to prevent abuse of the PE rules by segregating activities across associated entities.  Taken together, the proposed rules will clearly expand the scope of existing PE rules.
Source & more info: PwC

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