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25*$1,6$7,21 )25 (&2120,& &2 23(5$7,21 $1' '(9(/230(17 . . 'LVFXVVLRQ 'UDIW RI WKH 5HSRUW RQ WKH . $WWULEXWLRQ RI 3URILWV WR D 3HUPDQHQW . (VWDEOLVKPHQW . . 3DUW ,9 ,QVXUDQFH . . . . . &(175( )25 7$; 32/,&< $1' $'0,1,675$7,21 . Note to Business Commentators The Discussion Draft of Part IV (Insurance) of the Report on the Attribution of Profits to a Permanent Establishment is released for public comment for the first time. Comments should be submitted no later than 16 September 2005. Depending on the comments received a decision will be taken on whether it would be useful to have a face to face discussion with business commentators. Comments are particularly invited on the following issues: o The factual accuracy of the analysis of the most important functions of the modern insurance industry.))))))

6 firms. Again because of the complexity of the issues, a second consultation was held in Geneva in March 2004 and a meeting with selected commentators held in Paris in October 2004.

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