摘要
Even though Article 5 is one of the most relevant and long-standing articles of the OECD model,its application often tends to raise issues.This is given by the circumstance that the application of this article heavily depends on the interpretation of both factual and legal circumstances and that there are still several open issues that were never clearly dealt with by the OECD Commentary.Finally,even though the last amendments made to Article 5(especially to the agency permanent establishment rules)seem to be effective in order to counteract some common practices used to avoid giving rise to a permanent establishment,such amendments fall short of tackling the main challenge of our time:the digitalisation of economy.
