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OECD MODEL TAX CONVENTION: REVISED PROPOSALS …

OECD MODEL TAX CONVENTION: REVISED PROPOSALS concerning THE interpretation AND APPLICATION OF ARTICLE 5 (PERMANENT establishment ) 19 October 2012 to 31 January 2013 1 19 October 2012 interpretation AND APPLICATION OF ARTICLE 5 (PERMANENT establishment ) OF THE OECD MODEL TAX CONVENTION REVISED public discussion draft On 12 October 2011, the OECD released a discussion draft on the interpretation and Application of Article 5 (Permanent establishment ) of the OECD MODEL Tax Convention (available at ). This REVISED version of the discussion draft was prepared on the basis of the discussion of the comments that were received on the October 2011 discussion draft (these comments are available at ), including the discussion at a public consultation meeting held on 7 September 2012. It includes a number of changes (which are underlined) that were made to the PROPOSALS included in the October 2011 discussion draft.

oecd model tax convention: revised proposals concerning the interpretation and application of article 5 (permanent establishment) 19 october 2012 to 31 january 2013

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