This approach has not been extended to building sites, however, where twelve months presence is still required. Why is this, it may be asked? Is it because a building site should not be considered to be a PE until a longer period has elapsed than for other PEs – twice as long? Or is it just because the Commentaries to the OECD Model Convention can recognize that states in practice now regard the time aspect of a PE as being met within a shorter period than previously, and can seek to interpret the more general concepts of the OECD Model Convention
accordingly,while more specific wording in the Articles themselves cannot be so readily “adjusted” or “reinterpreted” by the Commentaries in line with current administration interpretations and views?