alleryStart learning →Under the OECD Model Tax Convention, which is one of the three essential types of permanent establishment?
AAgency PE
BHoliday PE
CBranding PE
DTax-haven PE
Answer & Solution
Correct answer: A. Agency PE
The OECD model recognises a fixed place of business PE, a construction PE and an agency PE acting through a dependent agent.
Keep practising Taxation of Digital Goods
Browse all Taxation of Digital Goods questions for CA Final, or explore more Taxation topics.
Related questions
How many Actions does the OECD BEPS project consist of?Which additional PE does the UN Model Tax Convention add in article 5(3)b?The OECD technical guidance of 2 February 2023 concerned which set of rules?What did the 1992 Ruding Committee propose for EU member states?How many countries backed the OECD global minimum tax plan on 1 July 2021?In June 2021 the G7 finance ministers endorsed a global minimum corporate tax rate of at lWhich two countries published the joint Pillar Two proposal for a global minimum effectiveThe statement on the Two-Pillar Solution to address tax challenges of digitalisation dates