OECD proposes clarification of PE definition.
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Responding to comments by TEI and other organizations, the Organisation for Economic Cooperation and Development proposed clarification of the definition of permanent establishment in the commentary to the OECD Model Tax Convention. The April 12 public discussion draft was prepared by the OECD Committee on Fiscal Affairs' Working Party No. 1.
The Working Party's suggestions include--
* Looking at a specific enterprise, and not a group of entities as a whole, when applying the permanent establishment definition;
* Distinguishing between situations where a foreign enterprise carries on its business through a fixed place of business located in the premises of an associated enterprise, and the frequent situation where an...
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