16/11/2023 - Article 5 of the OECD Model Tax Convention on Income and on Capital deals with the definition of permanent establishment.
Working Party 1 on Tax Conventions and Related Questions - which is the subgroup of the OECD Committee on Fiscal Affairs in charge of the OECD Model Tax Convention - has recently undertaken work on the Commentary on Article 5 to develop an alternative provision on activities in connection with the exploration and exploitation of extractible natural resources, together with related commentary.
This public discussion draft (également disponible en français) includes proposals for changes to the Commentary on Article 5 of the OECD Model Tax Convention.
The OECD invites interested parties to send their comments on this discussion draft before 4 January 2024, by e-mail to taxtreaties@oecd.org in Word format (in order to facilitate their distribution to government officials). All comments should be addressed to the Tax Treaties and International Co-operation Unit, OECD Centre for Tax Policy and Administration.
Please note that all written comments received will be made publicly available. Comments submitted in the name of a collective "grouping" or "coalition", or by any person submitting comments on behalf of another person or group of persons, should identify all enterprises or individuals who are members of that collective group, or the person(s) on whose behalf the commentator(s) are acting.
This document is a discussion draft released for the purpose of inviting comments from interested parties. It does not necessarily reflect the final views of delegates to Working Party 1.
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