Permanent establishment is key to OECD revisions
June 12, 2008
Industry commentators focus responses on PE extensions
The extension of the permanent establishment (PE) concept commanded the attention of respondents to the OECD's draft 2008 update to its model tax convention. Respondents included some of the world's biggest companies, many of whom contributed through industry associations. The Business and Industry Advisory Committee to the OECD (BIAC) said proposed rules and conditions to help countries who wanted to put a special deemed permanent establishment threshold for services taxation in their tax treaties, did not justify moving away from the OECD's fundamental principles on PE already in the model convention.
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