Changes to the Commentary on the OECD Model Tax Convention adopted by the Committee on Fiscal Affairs on 22 December 2000 in the context of e-commerce may also give an indication of how these issues might be viewed in the context of permanent establishments constituted by automated equipment in related technology. Modern examples include: fixed automated telecommunications equipment, such as backhaul ducts and cables; POP, transmission and switching equipment; backbone local loop; ducts and cables; leased lines; indefeasible rights of use; and capacity deals.

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