Tax Seminar I on Relevant Issues Related to the Permanent Establishment in the Light of the OECD Model Tax Convention on Income and Capital

Abstract

A tax seminar for students following the LL.M course in International and European Tax Law was held at the Faculty of Arts and Social Sciences of Maastricht University on 11 December, 2013. The objective of this seminar was to provide the students with additional information and insights on the permanent establishment (PE) concept in preparation for their upcoming exam and, at the same time, give them a deeper understanding of the current developments in this area. Dr Marcel Schaper, assistant professor of law at Maastricht University, welcomed the speakers as well as the participating students and gave a brief introduction to the subject of the seminar. The seminar featured two presentations given by Mr Andreas Perdelwitz, principal research associate in the International Bureau of Fiscal Documentation (IBFD) European Knowledge Group, and Ms Oana Popa, senior research associate in the IBFD.