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Definition of permanent establishment

2010

5 August 2010 Note by the Working Group on Definition of Permanent Establishment on "Proposed new commentary on article 5: paragraphs 15.14 to 15.37" (E/C.18/2010/6)
5 August 2010 Note by the Working Group on Definition of Permanent Establishment on "Proposed new Commentary on Article 5: paragraphs 1 to 15.13" (E/C.18/2010/5)

2009

12 October 2009

Note by the Secretariat on "Definition of Permanent Establishment: Proposed Amendments" (E/C.18/2009/CRP.1)

2008

17 October 2008 Note by the Coordinator of the Subcommittee on Definition of Permanent Establishment: finalised amendments to current Commentary on article 5 - permanent establishment (E/C.18/2008/CRP.10)
October 2008 Proposal for Amendments of the United Nations Model Double Taxation Convention between Developed and Developing Countries: Further Issues Relating to Permanent Establishment (E/C.18/2008/CRP.3)
17 October 2008

Conference Note on "Comments on the Proposal for Amendments of the United Nations Model Double Taxation Convention between Developed and Developing Countries: Further Issues Relating to Permanent Establishment" (E/C.18/2008/CRP.1/Add.1)

2007

9 October 2007 Proposal for amendments to article 5 of the United Nations Model Double Taxation Convention between Developed and Developing Countries: Further Issues Relating to Permanent Establishment (E/C.18/2007/CRP.4)

2006

22 August 2006 Proposal for amendments to article 5 of the United Nations Model Double Taxation Convention between Developed and Developing Countries (E/C.18/2006/4)

2005

2 November 2005 Proposal for amendments to article 5 of the United Nations Model Double Taxation Convention between Developed and Developing Countries (E/C.18/2005/5)

 

For more information, please contact: Michael Lennard, Secretary,
Committee of Experts on International Cooperation in Tax Matters
Email: taxffdoffice@un.org

 
 
 

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