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The video presents the structure and gist of Art. 5 Permanent Establishment (PE) of the OECD Model Tax Convention 2017. Tax Treaties based on the OECD MTC 2017 are a part of the Principles of International Taxation Module of the ADIT. Warning: The video is the intellectual property of the International Tax Academy and is protected under the relevant copyright laws. Copying, trimming, extracting, and reproducing in any form, without explicit written permission from International Tax Academy is strictly prohibited and will entail legal action. Violators will be legally prosecuted. International Tax Academy International Tax Academy is an institute dedicated to the in-depth study of various aspects of International Tax including Transfer Pricing and Tax Treaties. It provides specialised coaching services for the preparation of ADIT (Advanced Diploma in International Tax) examination conducted by CIOT, UK. The academy is currently running an ADIT Exam Preparation Batch for the preparation of the ADIT Dec 2022 examination. Two modules are being offered : 1. Fundamentals of International Tax 2. Transfer Pricing You can reach out to the International Tax Academy at the following: Cell/ WhtsApp: +91 8851663073 Email- internationaltaxacademy@gmail.com