PE Watch: Latest developments and trends, July 2020

Overview

This is a monthly report with brief summaries of the latest global activities with respect to permanent establishments (PEs). The report will include multilateral developments at the OECD and regionally as well as the latest country specific legislative and administrative activity related to the global focus on PEs. Links to more detailed information are included.

BEPS Multilateral Instrument (MLI)

Kazakhstan

On 24 June 2020, Kazakhstan deposited its instrument of ratification of the M…