Published on 05 Mar 2015
| Took place at Greenwoods & Herbert Smith Freehills, Perth
Determining whether you have a PE in a country continues to be a significant area of interest. While recent attention has been given to the challenge of identifying PE’s in the digital economy, there remains many questions as to when a PE exists in the old economy.
This event examined recent ATO ID 2014/29 relating to construction activities, consider the history to Article 5 of the Model treaty, BEPS Action 7 and attribution issues for PE’s.
Permanent establishments - Revisited
Author(s): Mark CEGLINSKI
This presentation covers:
why are we looking at this?
ATO ID – factual outline
OECD model tax convention – background, history and updates