Recent developments regarding the OECD Model Convention and EC law

• Autores: Christiana HJI Panayi
• Localización: European taxation, ISSN 0014-3138, Vol. 47, Nº. 10, 2007, págs. 452-466
• Idioma: inglés
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• Resumen

  • The author considers six recent developments regarding the OECD Model Convention and EC law. The developments considered relate to proposed changes in respect of service permanent establishments (PEs), the taxation of artistes and sportsmen and the attribution of profits to PEs, recent case law on the concept of beneficial ownership, including the Indofood case, and non-discrimination, including the latest OECD discussion draft, and proposed changes to the OECD mutual assistance procedure.