Tax Treaty Talks S1E1: Permanent Establishment with Professor Yariv Brauner

In our inaugural episode, Maria Paula Baptiste and Lucas Poubel welcome Professor Yariv Brauner to discuss Article 5 of model tax conventions. Join us as we unpack the complexities of what constitutes a PE, its implications for international taxation, and how this article shapes the taxation landscape for businesses operating across borders. Gain insights from Professor Brauner's expertise as we lay the foundation for understanding the pivotal role of Article 5 in global tax treaties.
Credits:This episode was researched and hosted by Maria Paula Baptiste and Lucas Poubel. Audio editing and production were handled by Sofía Baptiste. We thank Omar Cabrera for contributing a discussion question.