G20/OECD - BEPS: Permanent Establishments
G20/OECD – BEPS: Permanent Establishments
14 September 2017, 12.00 BST, 13.00 CEST
Host: Alison Lobb
Presenters: John Henshall, Ramon Lopez de Haro
As part of the G20/OECD’s work on Base Erosion and Profit Shifting (BEPS), recommended changes to the permanent establishment threshold were proposed. Through the BEPS Multilateral Instrument, or through bilateral negotiation, amended provisions will in due course be reflected in certain double tax treaties. In addition, in June 2017, the OECD released a further discussion draft on the arm’s length attribution of profits to permanent establishment. How might the new rules affect your organisation?
- Reminder of the changes to fixed place of business and ‘agency’ permanent establishments.
- Key treaty changes expected through the Multilateral Instrument.
- The principles and examples set out in the latest discussion draft on the attribution of profits to permanent establishments.
Find out more about these potentially significant changes.