International Tax Bites

Episode 97: Part 2 - OECD PE Commentary Changes Nov 2025 - Extractive Industries etc.


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In this episode Harriet and Grahame complete their review of the 2025 revisions to the OECD Model Convention commentary on permanent establishments.

This episode sees them discuss the changes to the Commentary around extractive industries whether onshore or offshore.

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International Tax BitesBy Grahame Jackson and Harriet Brown

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