Subcommittee on Modified Permanent Establishment Definition
- Status: Dissolved
- Coordinator: Mr. Stig Sollund (Norway)
To propose improvements in the Commentary on Article 5 of the Model. The work would take into account the OECD Commentaries and put emphasis on useful examples relevant to the specific needs of developing countries.
- Creation: First session of the Committee (2005)
- Dissolution: Fifth session of the Committee (October 2009)
- In October 2009, during the fifth session of the Committee a proposal for the redraft of Article 5 was presented and adopted after a few changes and adjustments.