Permanent Establishment Implications for Coordination Centres in the Oil and Gas Industry

Journal
Goede, J.J.P. de; Vlasceanu, R.
International; OECD
Bulletin for International Taxation 2013 (Volume 67), No. 9
PriceUSD 45

This article analyses the permanent establishment (PE) concept in relation to a coordination centre of a non-resident company in the oil and gas industry, considering whether the coordination centre constitutes a basic rule PE and whether it should be aggregated with the company’s other places of business in a foreign jurisdiction.