Outline of article 5 of the OECD model convention.
The article “Outline of article 5 of the OECD model Convention” is written on a relevant topic, which is important because the object of analysis has many meanings. The author analyzes the concept of permanent establishment, provided for in Article 5 of the Organization for Economic Co-operation and Development Model Convention with respect to taxes on income and on capital. The main goal of the article is to discuss the institute of permanent establishment and to help understand it better. The author does not seek to provide a thorough analysis of the content of Article 5, but rather, to concentrate on its main aspects. Even though the study of permanent establishment, provided in this article, related only to the context of the Convention, it can also be useful while analysing the concept of permanent establishment under the US Model Income Tax Convention and the 2001 UN Model Convention.
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