Ottawa Real Estate & Appraisal Service. We are certified, licensed, proffesional, experienced, skilled appraisers. Home, houses, real estate appraisable improvement projects where quality professional asap appraisal, appraisers, appraising help is available. Ottawa Real Estate & Appraisal Service, house
Home Feedback
About Us Residential Appraisals Commercial Appraisals Useful Contact

Page 25

In 2008 the OECD Commentary on Article 5 of the OECD Model was amended to include an alternative services PE provision that jurisdictions wishing to do so might adopt in their treaties.

The alternative services PE provision is as follows:

“Notwithstanding the provisions of paragraphs 1. 2 and 3. where an enterprise of a Contracting State performs services in the other Contracting State:

  1. through an individual who is present in that other State for a period or periods exceeding in the aggregate 183 days in any twelve-month period, and more than 50 per cent of the gross revenues attributable to active business activities of the enterprise during this period or periods are derived from the services performed in that other State through that individual, or for a period or periods exceeding in the aggregate 183 days in any twelve month period, and these services are performed for the same project, or
  2. for connected projects through one or more individuals who are present and performing such serv ices in that other State

the activities carried on in that other State in performing these services shall be deemed to be carried on through a permanent establishment of the enterprise situated in that other State, unless these services are limited to those mentioned in paragraph 4 which, if performed through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph. For the purposes of this paragraph, services performed by an individual on behalf of one enterprise shall not be considered to be performed by another enterprise through that individual unless that other enterprise supervises, directs or controls the manner in which these services are performed by the individual.”

The alternative services PE provision differs from the UN Model provision in a number of respects.

In the first place, it applies two different thresholds. The first deals with services provided by enterprises carried on by, or mainly by, a single person, while the second (like the UN Model provision) applies to enterprises that perform services in relation to a single project or connected projects.


< Previous Next >
Our offices

605 Industrial Ave
Ottawa, ON  K1G 0Z1

Phone: (613) 831‑2552
Fax: (613) 831‑1565

Copyright © 2004-2016 Tiffany Appraisal Services. All Rights reserved.