OECD received public comments on the proposed changes to the Commentary on Article 5 of the OECD Model Tax Convention and its application to extractible natural resources

The OECD received public comments on the proposed changes to the Commentary on Article 5 of the OECD Model Tax Convention and its application to extractible natural resources. This has been announced with a news release on the website of the OECD. On 16 November 2023, the OECD invited public comments on the proposed changes to the Commentary on Article 5 of the OECD Model Tax Convention and its application to extractible natural resources. These ...
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OECD invites public input on proposed changes to the Commentary on Article 5 of the OECD Model Tax Convention and its application to extractible natural resources

The OECD invites public input on proposed changes to the Commentary on Article 5 of the OECD Model Tax Convention and its application to extractible natural resources. This has been announced in a news release on the website of the OECD. Further from the news release: 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 ...
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