TaxSource Total

Here you can access summary of the key current tax developments in Ireland, the UK and internationally as reported by Chartered Accountants Ireland

The report of key tax developments are displayed per year, per month, by Ireland, the UK or International and by report title

OECD Releases a Discussion Draft on the Definition of “Permanent Establishment” in the OECD Model Tax Convention

The OECD Committee on Fiscal Affairs invites public comments on proposed changes to the Commentary on Article 5 (Permanent Establishment) of the OECD Model Tax Convention.

This public discussion draft includes proposals for additions and changes to the Commentary on Article 5 of the OECD Model Tax. For further details see http://www.oecd.org/document/51/0,3746,en_2649_37427_48836787_1_1_1_37427,00.html