ntr14-C_202603084EN.000101-E0014

COMMISSION NOTICE Guidance document for Regulation (EU) 2025/40 on packaging and packaging waste · European Union

(14) According to Article 5 of the OECD Model Tax Convention, ‘permanent establishment’ means a fixed place of business through which the business of an enterprise is wholly or partially carried on. It includes especially: (a) a place of management, (b) a branch, c) and office (…).

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Source: EUR-Lex (Cellar) · retrieved 2026-09-25 · Text as adopted (Official Journal); later amendments are not incorporated in this text.