IFA USA Annual Conference
Washington, DC
Rocco Femia will speak on the panel, "Treaty Developments: Permanent Establishments and Beneficial Owners – The Search for Meaning."
Description:
During 2011, the OECD released discussion drafts proposing changes to the Model Tax Convention Commentary on the meaning of the terms "permanent establishment" and "beneficial owner". This panel will examine those proposed changes and assess their potential impact on commonly encountered business models and transactions.