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PE Watch: Latest developments and trends, June 2020

11 June 2020

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Tax Alerts, Legislation & Policy, National/Federal Taxation, OECD

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United States, Austria, Canada, Czech Rep, Denmark, Germany, Italy, Malaysia, Malta, Switzerland

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)In May 2020, a number of developments occurred with respect to the MLI. First, the Czech Republic and South Korea deposited their instruments of ratification with the OECD and confirmed their preliminary positions regarding the PE provision. Both the Czech Republic and South Korea...