The OECD has announced a consultation on changes to the Commentary on Article 5 of the OECD Model Tax Convention and its application to extractible natural resources. --- OECD invites public input on proposed changes to the Commentary on Article 5 of the OECD Model Tax Convention and its application to extractible natural resources 16/11/2023 - Article 5 of the OECD Model Tax Convention on Income and on Capital deals with the definition of permanent establishment. Working Party 1 on Tax Conventions and Related Questions - which is the subgroup of the OECD Committee on Fiscal Affairs in charge of...