Permanent Establishments: The Current State of Play

Journal
Rasmussen, M.
International
Bulletin for International Taxation 2011 (Volume 65), No. 11
PriceUSD 45

This article reviews the concept of a "permanent establishment" in the OECD Model (2010) and the related Commentaries. The article also considers cases where more than the two states, due to the existence of a permanent establishment, are involved in the taxation of certain income.