Resumen de International: Proposed changes to the OECD Commentary on Article 5 : part II - the construction PE notion, the negative list and the agency PE notion
The interpretation of the construction permanent establishment clause provided by Para. 3 of Art. 5, the negative list in Para. 4 of Art. 5 and the agency PE notion arising within the framework of Paras. 5 and 6 of Art. 5 of the OECD Model are examined.
