The OECD has announced a consultation on changes to the Commentary on Article 5 of the OECD Model Tax Convention and its application to extractible natural resources.
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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
16/11/2023 - 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…