Permanent Establishment

Domestic Taxation, Bilateral Tax Treaty and OECD Perspective


Author: Ekkehart Reimer,V. Schmid,Marianne Orell

Publisher: Aspen Publishers

ISBN: 9789041167279


Page: 936

View: 9744

Permanent Establishments A Domestic Taxation, Bilateral Tax Treaty and OECD Perspective Fifth Edition Edited by Ekkehart Reimer, Stefan Schmid & Marianne Orell Permanent Establishments (PEs) are a key facet of international taxation. They constitute the crucial threshold for the assignment of taxing rights to a jurisdiction in all cases of enterprises operating in more than one country. The issue of whether there is a PE, and how much profit should be allocated to it, is an increasingly important factor in tax planning, tax accounting, tax compliance, and related tax risk management. This academically rigorous yet thoroughly practical work provides comprehensive guidance on a variety of complex PE issues. Its initial chapters analyse the latest OECD and EU developments in the context of Articles 5 and 7 of the OECD Model Tax Convention (2014 update), the 2015 proposals of the G20/OECD BEPS project (action item 7) and the most recent EU Recommendation on tax treaty abuse of 28 January 2016. 21 country chapters cover domestic PE issues as well as country-specific treaty developments from a practical perspective. Contributors: Fabrizio Acerbis, Gunnar Andersson, Maret Ansperi, Yumiko Arai, Elizabeth Brandt, �kos Burj�n, Peter Collins, Mike Cooper, David Cuellar, Ketan Dalal, Veronika Daurer, Frank Feng, Mikhail Filinov, Sandra Fleurier, Jose Antonio Gonzalez, Herbert Greinecker, S�ren Jesper Hansen, Mauricio Hurtado, Martin Jann, Renaud Jouffroy, Natalia Kuznetsova, David Lermer, Iren Lipre, Anna Mallol, Hamish McElwee, Osman Mollagee, Matthew Mui, Ram�n Mullerat, Luis Felipe Mu�oz, Stephen Nauheim, Francesco Nuzzolo, Yoshiyasu Okada, Marianne Orell, Oren Penn, Martin Poulsen, Emmanuel Raingeard de la Bl�ti�re, Lene Munk Rasmussen, Ekkehart Reimer, Daniel Rinke, Stefan Schmid, Maximilian Schrepfer, Vishal J. Shah, Smit Sheth, Maarten Temmerman, Ibolya T�th, Sofie Van de Perre, Hein Vermeulen, Huili Wang, Sonia Watson, Carl Wattrang, Ciska Wisman, Raymond Wong & Alan Yam.

Permanent Establishments

A Domestic Taxation, Bilateral Tax Treaty, and OECD Perspective


Author: Ekkehart Reimer,Nathalie Urban,Stefan Schmid

Publisher: Kluwer Law International

ISBN: 904113123X

Category: Law

Page: N.A

View: 8562

Consisting of two parts, 'Permanent Establishments' examines both the legal and compliance settings of permanent establishments before looking at country-specific examples.

Taxation in a Global Digital Economy

Schriftenreihe IStR Band 107


Author: Ina Kerschner,Maryte Somare

Publisher: Linde Verlag GmbH

ISBN: 3709409055

Category: Law

Page: 488

View: 3109

Time to discuss anti-BEPS measures around digitalization In the course of the BEPS Report on Action 1, it was concluded that there was no instantaneous need for specific rules to address base erosion and profit shifting (BEPS) made possible by the digitalization of enterprises and new digital businesses. At the same time, it was acknowledged that general measures may not suffice with the assessment of results to begin in 2020. While awaiting possible fundamental reforms of the tax framework, it is time to discuss anti-BEPS measures bearing in mind the peculiar features of the digital economy such as increased mobility, no need for physical presence, and dematerialization. The Book focuses on five key areas of interest:International Tax PolicyTax Treaty LawTransfer PricingIndirect Taxation IssuesEU Law “Taxation in a Global Digital Economy” analyses the issues and addresses the five key areas of interest from various viewpoints.

Preventing Treaty Abuse

Schriftenreihe IStR Band 101


Author: Daniel Blum,Markus Seiler

Publisher: Linde Verlag GmbH

ISBN: 3709408385

Category: Law

Page: 580

View: 2765

Analysis of notion, roots und measures of treaty abuse The OECD initiative on Base Erosion and Profit Shifting has put the issue of treaty abuse and the means to counter it on top of the global political agenda. Preventing treaty abuse is therefore currently one of the most debated topics in international tax law. Diverging national legal traditions in combatting abuse both under domestic and tax treaty law have led to a globally diversified legal framework in this respect and make the OECD’s agenda to harmonize these attempts even more challenging. The aim of this book is to analyze the notion of treaty abuse, its historical roots and the measures to counter it. The book’s topics cover a wide range of both policy and legal issues. The contributions’ main focus lies onanalyzing the proposals put forward by the OECD in BEPS action items 6 and 7. In addition, this book analyzes the lessons which can be learnt from the US tax treaty policy and elaborates on the effects the intensified fight against treaty abuse will have from a Non-OECD member state perspective. Also EU law is taken into account and the question raised which impact the fundamental freedoms might have on the development of new anti-avoidance rules. Finally the relation between domestic and treaty based anti-avoidance is analyzed in great detail, identifying the methodical problems of ensuring a sound and abuse safe legal framework. With this book, the authors and editors hope to contribute to the discussion on selected issues of preventing treaty abuse and the challenges they present to policy makers, judges, tax administrations and tax advisers.

Judicial Interpretation of Tax Treaties

The Use of the OECD Commentary


Author: Carlo Garbarino

Publisher: Edward Elgar Publishing

ISBN: 1785365886

Category: Law

Page: 704

View: 3793

Judicial Interpretation of Tax Treaties is a detailed analytical guide to the interpretation of tax treaties at the national level. The book focuses on how domestic courts interpret and apply the OECD Commentary to OECD Model Tax Convention on Income and on Capital. Adopting a global perspective, the book gives a systematic presentation of the main interpretive proposals put forward by the OECD Commentary, and analyses selected cases decided in domestic tax systems in order to assess whether and how such solutions are adopted through national judicial process, and indeed which of these are of most practical value. The book operates on two levels: firstly it sets out a clear and comprehensive framework of tax treaty law, which will be an important tool for any tax practitioner. Secondly, the book provides crucial guidance on issues of tax treaty law as applied at domestic level, such as investment or business income, dispute resolution and administrative cooperation.

A Global Analysis of Tax Treaty Disputes


Author: Eduardo Baistrocchi

Publisher: Cambridge University Press

ISBN: 1108150381

Category: Law

Page: N.A

View: 2851

This two-volume set offers an in-depth analysis of the leading tax treaty disputes in the G20 and beyond within the first century of international tax law. Including country-by-country and thematic analyses, the study is structured around a novel global taxonomy of tax treaty disputes and includes an unprecedented dataset with over 1500 leading tax treaty cases. By adopting a contextual approach the local expertise of the contributors allows for a thorough and transparent analysis. This set is an important reference tool for anyone implementing or studying international tax regulations and will facilitate the work of courts, tax administrations and practitioners around the world. It is designed to complement model conventions such as the OECD Model Tax Convention on Income and on Capital. Together with Resolving Transfer Pricing Disputes (2012), it is a comprehensive addition to current debate on the international tax law regime.

Cross-Border Taxation of Permanent Establishments

An International Comparison


Author: Andreas Waltrich

Publisher: Series on International Taxati

ISBN: 9789041168320

Category: Law

Page: 360

View: 5217

Introduction -- Fundamentals and objective -- Source taxation of business profits according to the OECD model -- Source taxation of business profits from a national point of view of Germany, the US and the BRIC states -- Cross-country analysis of the OECD and national PE concepts and the rules on the attribution of business income -- Reform proposals with regard to the PE definition and the attribution of business profits -- Final conclusion in the form of theses

The Taxation of Permanent Establishments

An International Perspective


Author: Radhakishan Rawal

Publisher: Spiramus Press Ltd

ISBN: 1904905455

Category: Business & Economics

Page: 551

View: 7226

The dramatic advances in communications and technology that have taken place in recent years, combined with the progressive development of the Indian economy, have enticed many multi-national companies to tap the rich resources which India has to offer in terms of front-line business support services and customer relations. This has thrust the Indian tax system into the limelight, with multi-nationals and their advisers now needing to become familiar with the relevant aspects of Indian tax law and practice, and in particular, how India approaches the concept of permanent establishment and the circumstances in which a liability to tax in India could arise. This book's principal theme is the taxation of permanent establishments, taking as its starting point the OECD (Organisation for Economic Co-operation and Development) model convention on the avoidance of double taxation, and examining how the Indian courts and India's law-makers have interpreted the rules governing attribution of profits. The book examines the current issues to which the establishment of business centers in India by multi-nationals have given rise, relating how the law is developing to take account of these latest international business trends.

The OECD-Model-Convention and its Update 2014

Schriftenreihe IStR Band 90


Author: Michael Lang,Pasquale Pistone,Alexander Rust,Josef Schuch,Claus Staringer,Alfred Storck

Publisher: Linde Verlag GmbH

ISBN: 3709406676

Category: Law

Page: 288

View: 8821

Changes and effects on international tax planning The 2014 Update of the OECD Model Convention in particular addresses issues regarding beneficial ownership, treatment of termination payments, changes to the exchange of information provision and questions arising in the context to emissions permits and credits. This book includes 11 chapters which analyze the changes made by the Update and assess their effects on international tax planning. Moreover, the book offers a future outlook of the concept of permanent establishment in the context of the BEPS project. It incorporates the perspective of leading scholars and practitioners dealing with international tax cases. This book is designed to provide essential insights to academics, practitioners, tax officials and judges who deal or are interested in the field of international taxation.

The 2010 OECD Updates

Model Tax Convention & Transfer Pricing Guidelines : a Critical Review


Author: Dennis Manolito Weber,S. van Weeghel

Publisher: Kluwer Law International

ISBN: 9041138129

Category: Law

Page: 227

View: 1376

Now also available as eBook Virtually all international taxation provisions ultimately stem fr

Introduction to the Law of Double Taxation Conventions


Author: Michael Lang

Publisher: Linde Verlag GmbH

ISBN: 3709405459

Category: Law

Page: 224

View: 4478

Cross-border activities or transactions may trigger tax liability in two or more jurisdictions. In order to mitigate the financial burden resulting from these situations, States have entered into numerous double taxation conventions, which provide for rules that allocate the taxing rights between the contracting states. This handbook aims at providing an introduction to the law of double taxation conventions. It is designed for students – irrespective of their national background, but the author believes that it will also be of great help for tax experts who wish to know more about double taxation conventions, as well as for international law experts who wish to understand more about tax law. The handbook does not consider one jurisdiction in particular but rather takes examples from a wide range of different countries and their jurisdictions. It includes an overview of the problem of double taxation, the state practice in the conclusion of DTCs and their effects, the interpretation of double taxation conventions and treaty abuse. Furthermore, this updated handbook takes new developments into account: it deals with the new UN Model published in 2011, the latest version of article 7 of the OECD Model published in 2010, the on-going discussions relating to bank secrecy, the question of an effective exchange of information and the beneficial ownership concept. The latest versions of the OECD and UN Model Tax Conventions on Income and Capital as well as the OECD Model Convention with Respect to Estate, Inheritance and Gift Taxes are also included.

International Commercial Tax


Author: Peter Harris,David Oliver

Publisher: Cambridge University Press

ISBN: 1139489291

Category: Law

Page: N.A

View: 6605

Inspired by a postgraduate course the authors have jointly taught at the University of Cambridge since 2001, Peter Harris and David Oliver use their divergent backgrounds (academia and tax practice) to build a conceptual framework that not only makes the tax treatment of complex commercial transactions understandable and accessible, but also challenges the current orthodoxy of international tax norms. Designed specifically for postgraduate students and junior practitioners, it challenges the reader to think about tax issues conceptually and holistically, while illustrating the structure with practical examples. Senior tax practitioners and academics will also find it useful as a means of refreshing their understanding of the basics and the conceptual framework will challenge them to think more deeply about tax issues.

Model Tax Convention on Income and on Capital 2008


Author: Organisation for Economic Co-Operation and Development

Publisher: Organization for Economic

ISBN: 9789264064515

Category: Law

Page: 600

View: 2722

It has long been recognised among OECD members that it is desirable to clarify, standardise and confirm the fiscal situation of taxpayers who are engaged in commercial, industrial, financial or other activities in other countries through the application of common solutions to identical cases of double taxation. The OECD "Model tax convention on income and on capital" provides a means of settling on a uniform basis the most common problems that arise in the field of international juridical double taxation.

Tax Treaties and Domestic Law


Author: Guglielmo Maisto

Publisher: IBFD

ISBN: 9076078920

Category: Double taxation

Page: 412

View: 761

“Tax Treaties and Domestic Law provides an in-depth analysis of the relationship between tax treaties and domestic law. It begins from an analysis of the topic from a constitutional and an international point of view, with a particular emphasis on the provisions laid down by Articles 26 and 27 of the Vienna Convention on the Law of Treaties. Special reports focus on tax treaty issues. In this context, specific problems raised by tax treaties are considered, such as treaty overrides and anti-abuse measures. The interaction between treaty provisions and domestic law is taken into consideration. Individual country surveys show how the issues raised by the relationships between tax treaties and domestic law are resolved by tax administrations and courts in selected European and non-European countries. A specific chapter is devoted to an analysis of how the relationships between tax treaties and domestic law can be improved in the fields of treaty override, treaty residence and anti-abuse measures.” -- Book jacket.

Dependent Agents as Permanent Establishments

Schriftenreihe IStR Band 85 (Ausgabe Österreich)


Author: Michael Lang,Josef Schuch,Claud Staringer,Pasquale Pistone,Alfred Storck

Publisher: Linde Verlag GmbH

ISBN: 3709405424

Category: Law

Page: 312

View: 8455

Dependent Agents as Permanent Establishments The article on business profits may be the most relevant one in tax treaties. If patterned after the OECD Model Tax Convention, this article allocates the exclusive taxing right over the profits of an enterprise to the residence country, unless the enterprise carries on business in the source country through a permanent establishment. Considering the importance of allocating taxation rights, tax authorities and courts of many countries have increasingly focused on the concept of agency permanent establishment. This book includes 12 chapters which provide an in-depth analysis of the key aspects that need to be taken into account for interpreting the concept of agency permanent establishment. It incorporates the perspectives of leading scholars and practitioners dealing with international tax cases. This book is designed to provide essential insights to academics, practitioners, tax officials and judges who deal or are interested in the field of international taxation.

Schwarz on Tax Treaties


Author: Jonathan Schwarz

Publisher: Kluwer Law International

ISBN: 9789041197429

Category: Law

Page: 700

View: 4528

"The definitive analysis of tax treaties from a UK perspective, providing in-depth expert analysis of their interpretation and interaction with EC and UK tax law"--Information screen.