Comments on the discussion drat on the definition of permanent establishment

Public comments on the OECD Model Tax Convention.

On 12 October 2011, the OECD Committee on Fiscal Affairs released for public comment a discussion draft on the definition of “permanent establishment” in the OECD Model Tax Convention. The OECD has now published the comments received on this discussion draft, which can be downloaded by clicking on the links below.

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