OECD: The application of the permanent establishment definition in the context of electronic commerce : proposed clarification of the Commentary on Article 5 of the OECD Model Tax Convention

• Localización: European taxation, ISSN 0014-3138, Vol. 40, Nº. 5, 2000, págs. 190-194
• Idioma: inglés
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• Resumen

  • At a recent meeting, Working Party No. 1 on Tax Conventions and Related Questions carefully reviewed a proposal for clarification of the Commentary on Article 5 dealing with the application of the permanent establishment definition in the context of electronic commerce. In light of the comments received on the proposal, it has produced a revised draft. The Working Party intends to finalize its views on the issue at its next meeting, to be held in September 2000.