According to the Commentary on Art 5 OECD Model Convention, the creation of a permanent establishment requires that an enterprise has a place of business at its disposal. Defining the disposal over a place of business requires line drawing that leads to different interpretations between jurisdictions and sometimes between the tax administration and the judiciary within jurisdictions. In this article, the authors analyze under which circumstances a shared office leads to the creation of a permanent establishment in Austria, Germany, Liechtenstein, and Switzerland.
