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PE Watch: Latest developments and trends, July 2020

09 July 2020

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Tax Alerts, Legislation & Policy, National/Federal Taxation, Treaties, OECD, United Nations

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Canada, Colombia, Denmark, Kazakhstan, Nigeria, Oman, Spain

OverviewThis is a monthly report with brief summaries of the latest global activities with respect to permanent establishments (PEs). The report will include multilateral developments at the OECD and regionally as well as the latest country specific legislative and administrative activity related to the global focus on PEs. Links to more detailed information are included.BEPS Multilateral Instrument (MLI)KazakhstanOn 24 June 2020, Kazakhstan deposited its instrument of ratification of the MLI with the OECD and confirmed its MLI positions. With respect to the PE provisions, Kazakhstan confirmed its preliminary positions (including reservations) and did not make any additional reservations. Therefore, the PE...