The Agent Permanent Establishment Reconsidered: Application of Arts. 5, 7 and 9 of the OECD Model Convention

This article deals with the differences in the risk allocation proposed by the “Report on the Attribution of Profits to Permanent Establishments” and the “Transfer Pricing Aspects of Business Restructurings: Discussion Draft for Public Comment”, both by the OECD. It analyses the impact of such distinctions in the attribution of profits to dependent agent PEs and subsidiaries, respectively.