International Tax Quarterly
The Organisation for Economic Co-operation and Development's (OECD’s) Centre for Tax Policy and Administration has recently released a public discussion draft on proposed changes to the OECD Commentary on permanent establishments (PE). Join us for the fourth webcast in our quarterly series on international tax developments as our panelists discuss the highlights of the discussion draft, including:
- Confirmation that the PE analysis should be unaffected by any prior business restructurings
- Clarification of exceptions to PE definition which may be particularly relevant in the context of limited risk distribution and contract manufacturing models
- Clarifications concerning the application of the PE concept in the context of joint ventures and partnerships.
The discussion draft is an indication of potential future changes to the interpretation of the permanent establishment concept, and it is important to understand how these changes may influence your international tax strategy.
This program will be of interest to directors of tax/international tax, directors of finance, CFOs, international tax managers and tax accountants looking for the latest practical information to support their global business initiatives.