alleryStart learning →Which type of PE does the UN Model add to those in the OECD Model?
AService PE
BAgency PE
CFixed place PE
DConstruction PE
Answer & Solution
Correct answer: A. Service PE
The UN Model adds a service PE in article 5(3)b on top of fixed place, construction and agency PEs.
Keep practising Base Erosion and Profit Shifting
Browse all Base Erosion and Profit Shifting questions for CA Final, or explore more Taxation topics.
Related questions
Why is the CUP method hard to apply to unique intangibles?In which year did the OECD first issue its transfer pricing guidelines?The best method rule requires choosing the method that gives what?Which method prices goods at actual cost plus a fixed markup?Transfer pricing rules in most countries are based on which principle?The foreign tax credit method suits countries that tax residents how?During the India-Mauritius transition period, tax was limited to what share of the domestiSection 91 of the Income-tax Act gives relief in which situation?