The OECD has published public comments received on the proposed changes resulting from the work by Working Party 1 on Tax Conventions and Related Questions with a view to developing an alternative provision for inclusion in the Commentary on Article 5 of the OECD Model Tax Convention (permanent establishment) on activities in connection with the exploration and exploitation of extractible natural resources.
The OECD has published public comments received on the proposed changes resulting from the work by Working Party 1 on Tax Conventions and Related Questions with a view to developing an alternative provision for inclusion in the Commentary on Article 5 of the OECD Model Tax Convention (permanent establishment) on activities in connection with the exploration and exploitation of extractible natural resources.
