Permanent establishment: OECD vs UN treaty model
May 18, 2011
Sophie Ashley - TPW
The permanent establishment (PE) panel at International Tax Review’s Asia Tax Executives’ Forum in Singapore last week discussed the movement of employees and to what extent this could constitute a PE.
The panellists; Edmund Leow, of Baker & McKenzie Singapore, and Steven Sieker, of Baker & McKenzie Hong Kong, spoke about employee travel in the context of the UN and OECD model tax treaties.
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