Permanent Establishments

A Domestic Taxation, Bilateral Tax Treaty and OECD Perspective

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Author: Ekkehart Reimer,Stefan Schmid,Marianne Orell

Publisher: Kluwer Law International B.V.

ISBN: 9041190759

Category: Law

Page: 938

View: 4158

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. Groundbreaking developments have reshaped the face of the classical PE concept during the year 2017. Following action item no. 7 of the Anti-BEPS efforts of G20 and OECD, the OECD has presented the Multilateral Instrument (MLI) on Base Erosion and Profit Shifting in June 2017. Based on the MLI as well as earlier drafts, Article 5 of the OECD Model Tax Convention and the Official Commentary have been amended in November 2017. Similarly, Article 7 of the OECD Model Tax Convention on the allocation of income in PE situations is influenced by the October 2015 OECD BEPS proposals. 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. 21 country chapters cover domestic PE issues as well as country-specific treaty developments from a practical perspective. Contributors: Fabrizio Acerbis, Maret Ansperi, Yumiko Arai, Ákos Burján, Anna Berglund, Peter Collins, Mike Cooper, David Cuellar, Veronika Daurer, Frank Feng, Mikhail Filinov, Sandra Fleurier, Jose Antonio Gonzalez, Herbert Greinecker, Søren Jesper Hansen, Lars Ellegård Holst, Mauricio Hurtado, Martin Jann, Renaud Jouffroy, David Lermer, Peter Lindblad, Iren Lipre, Jessica Ma, Anna Mallol, Dennis Matthijs, Hamish McElwee, Kunal Mehta, Osman Mollagee, Matthew Mui, Ramón Mullerat, Luis Felipe Muñoz, Stephen Nauheim, Francesco Nuzzolo, Yoshiyasu Okada, Marianne Orell, Oren Penn, Martin Poulsen, Lene Munk Rasmussen, Ekkehart Reimer, Daniel Rinke, Stefan Schmid, Mathias Schreiber, Vishal J. Shah, Smit Sheth, Tom Stuer, Maarten Temmerman, Eszter Turcsik, Hein Vermeulen, Huili Wang, Sonia Watson, Ciska Wisman, Raymond Wong & Alan Yam.

Taxation in a Global Digital Economy

Schriftenreihe IStR Band 107

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Author: Ina Kerschner,Maryte Somare

Publisher: Linde Verlag GmbH

ISBN: 3709409055

Category: Law

Page: 488

View: 9887

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

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Author: Daniel Blum,Markus Seiler

Publisher: Linde Verlag GmbH

ISBN: 3709408385

Category: Law

Page: 580

View: 7096

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.

The Taxation of Permanent Establishments

An International Perspective

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Author: Radhakishan Rawal

Publisher: Spiramus Press Ltd

ISBN: 1904905455

Category: Business & Economics

Page: 551

View: 2869

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.

Dependent Agents as Permanent Establishments

Schriftenreihe IStR Band 85 (Ausgabe Österreich)

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

Publisher: Linde Verlag GmbH

ISBN: 3709405424

Category: Law

Page: 312

View: 7214

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.

Tax Treaties and Domestic Law

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Author: Guglielmo Maisto

Publisher: IBFD

ISBN: 9076078920

Category: Double taxation

Page: 412

View: 4017

“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.

Außensteuergesetz Doppelbesteuerungsabkommen

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Author: Isabel Bauernschmitt,Katharina Becker,Tanja Creed, M.I.Tax,Katrin Dorn,Jochen Ettinger,Frauke Maren Foddanu,Marion Frotscher, M.I.Tax,Fabian G. Gaffron,Sylvia Galke,Florian Haase, M.I.Tax,Adrian Hans,Matthias Hofacker, M.I.Tax,Florian Kaiser,Robert Kroschewski,Alexander Linn, MBR,Bernadette Mai, LL.M. oec.,Dagmar Möller-Gosoge,Dieter Niehaves,Kurt von Pannwitz,Felix Reiche,Bastian Ruge, LL.M.,Thomas Rupp,Oliver Schmidt,Birgit Schrock,Nina Schütte, LL.M.,Martin Wenz

Publisher: C.F. Müller GmbH

ISBN: 3811442740

Category: Fiction

Page: 1600

View: 1389

Präziser Zugriff auf die Instrumente des internationalen Steuerrechts: AStG und DBA in einem Band! Für die Beurteilung eines internationalen Steuersachverhalts kommt es nicht nur auf die genaue Anwendung des AStG, sondern auch auf die Kenntnis der DBA an. Der Heidelberger Kommentar bietet mit einer systematischen, praxisnahen Kommentierung des AStG und des OECD-Musterabkommens in einem Band einen präzisen 1. Zugriff auf die Instrumente des internationalen Steuerrechts und somit Entlastung in der Steuerpraxis. Die Neuauflage berücksichtigt: - die Fortschritte beim OECD-BEPS-Projekt - die neue deutsche Verhandlungsgrundlage für DBA - den Beschluss des BVerfG vom 15.12.2015 zum Treaty Override Im ersten Teil des Kommentars wird das AStG erläutert, das in viele Steuertatbestände eingreift und als äußerst kompliziert gilt. Der Schwerpunkt liegt auf der Darstellung praxisrelevanter Probleme der Unternehmen, wie z.B. Verrechnungspreise oder Hinzurechnungsbesteuerung. Der zweite Teil enthält die Kommentierung des OECD-Musterabkommens mit den wichtigsten Besonderheiten und Abweichungen der mit anderen europäischen Staaten, USA, Japan und China geschlossenen DBA vom OECD-MA.

The 2010 OECD Updates

Model Tax Convention & Transfer Pricing Guidelines : a Critical Review

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Author: Dennis Manolito Weber,S. van Weeghel

Publisher: Kluwer Law International B.V.

ISBN: 9041138129

Category: Law

Page: 227

View: 6799

Virtually all international taxation provisions ultimately stem from two fundamental sources, both originating at the OECD: The Model Tax Convention (on which more than 3,000 bilateral tax treaties are based), and the Transfer Pricing Guidelines. During 2010, major revisions were made to both. This unique book provides an expert analysis of current, important topics in international taxation and transfer pricing. As such, it is a welcome and valuable resource for tax lawyers and consultants, corporate tax advisers, government officials and others involved in the international tax law market, as well as for academics and researchers in the field.

Judicial Interpretation of Tax Treaties

The Use of the OECD Commentary

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Author: Carlo Garbarino

Publisher: Edward Elgar Publishing

ISBN: 1785365886

Category: Law

Page: 704

View: 6923

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.

Non-discrimination and Trade in Services

The Role of Tax Treaties

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Author: Catherine A. Brown

Publisher: Springer

ISBN: 9811044066

Category: Law

Page: 273

View: 8355

This book argues that the proliferation of global trade and the increasing power of free trade arrangements leave income taxes as one of the few remaining measures that can potentially be used for protectionist purposes. It analyzes the interaction between the non-discrimination principles in tax treaties and trade-related agreements including multilateral (WTO), regional (NAFTA, AANZTA) and bilateral free trade agreements. The absence of a non-discrimination obligation with respect to tax measures that apply to non-resident service providers and to non-resident services may, therefore, significantly undermine trade obligations. The book clearly reveals how these tax barriers to trade may unfairly or unnecessarily restrict trade in services, and puts forward a new, more effective non-discrimination obligation in tax matters to be included in tax treaties, one that would more closely parallel the non-discrimination obligations in trade agreements. The book examines the concept of non-discrimination in tax matters from several perspectives, specifically a North American and Australian perspective, as well as a perspective based on EU (and UK) law, focusing on the interaction between these legal systems, bilateral tax treaties, regional trade agreements and, where relevant, the General Agreement on Trade in Services (GATS). The book explores the possibility of a reciprocal influence between tax treaties and trade agreements, and poses the question as to whether tax treaties might do more in providing a non-discrimination principle in the cross-border trade in services.

Transparenz und Informationsaustausch

Der gläserne Steuerpflichtige

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Author: Michael Lang,Peter Haunold

Publisher: Linde Verlag GmbH

ISBN: 3709409004

Category: Law

Page: 144

View: 977

Von verstärkter Transparenz bis zum gläsernen Steuerpflichtigen Wie geheim sollen Steuerdaten sein? Was ist durch das Verrechnungspreisdokumentationsgesetz zu beachten? Welche Auswirkungen hat die vermehrte Transparenz im Steuerrecht? Antworten dazu und noch mehr erfahren Sie in „Transparenz und Informationsaustausch“. Country-by-Country Reporting oder Mandatory Disclosure Rules dominieren derzeit die wissenschaftlichen und praktischen Diskussionen im Internationalen Steuerrecht. In Österreich wurde 2016 das Verrechnungspreisdokumentationsgesetz erlassen, das aufgrund einer OECD-Empfehlung und einer EU-weiten Umsetzung eine Reihe von Regeln für die Verrechnungspreisdokumentation sowie für einen dazugehörigen internationalen Informationsaustausch vorsieht. Darüber hinaus möchte die EU-Kommission auch ein öffentliches Country-by-Country-Reporting einführen. Die Auswirkungen dieser gesteigerten Transparenz im Steuerrecht werden in diesem Buch sowohl aus wissenschaftlicher als auch aus praktischer Sicht behandelt. Im Fokus stehen dabei:Automatischer Austausch von Tax RulingsMandatory Disclosure Rules (BEPS Action 12)Public CbC-Reporting: Wie geheim sollen Steuerdaten sein?BEPS und EU-Vorgaben für CbC-ReportingUmsetzung von CbC-Reporting in Österreich: VerrechnungspreisdokumentationsgesetzAktuelle Entwicklungen zu den Steuerabkommen mit der Schweiz und LiechtensteinVon verstärkter Transparenz bis zum gläsernen Steuerpflichtigen: Behalten Sie die aktuellen Entwicklungen im Blick mit „Transparenz und Informationsaustausch“.

Pending bilateral tax treaties and OECD tax convention

hearing before the Committee on Foreign Relations, United States Senate, One Hundred First Congress, second session, June 14, 1990

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Author: United States. Congress. Senate. Committee on Foreign Relations

Publisher: N.A

ISBN: N.A

Category: Double taxation

Page: 79

View: 1813

Kapital und Produktion

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Author: Richard von Strigl

Publisher: Springer Science & Business Media

ISBN: 354085388X

Category: Business & Economics

Page: 247

View: 4033

„Die folgenden Untersuchungen über die Rolle des Kapitals in der Produktion beruhen auf dem Satze von der Mehrergiebigkeit der Produktionsumwege und auf der mit diesem eng verbundenen Lohnfondstheorie [...] Ich habe in erster Linie darauf Wert gelegt, von einer verhältnismäßig breiten allgemeinen Grundlage aus in konsequenter Fortführung der den Ausgang bildenden Gedanken die Lehre vom Kapital in eine gesamtwirtschaftliche Betrachtung einzubauen." Gemäß von Strigls Vorwort wird in diesem Buch, das 1934 erstmalig erschienen ist, der Zusammenhang zwischen Kapital, Preisbildung, Konjunktur, und Produktion umfassend dargestellt.

Tax treaties

linkages between OECD member countries and dynamic non-member economies

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Author: Organisation for Economic Co-operation and Development

Publisher: OECD

ISBN: N.A

Category: Business & Economics

Page: 224

View: 8024

Controlled Foreign Companies-Rules

eine steuersystematische Analyse im Rahmen eines Ländervergleichs unter Berücksichtigung der Vereinbarkeit mit den Doppelbesteuerungsabkommen und dem Europäischen Gemeinschaftsrecht

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Author: Katharina Brähler

Publisher: Peter Lang Gmbh, Internationaler Verlag Der Wissenschaften

ISBN: 9783631553268

Category: Controlled foreign corporations

Page: 312

View: 5965

Die Controlled Foreign Companies-Rules (CFC-Rules) als besondere gesetzliche Abwehrmassnahme gegen -Steuerflucht- sind einhellig scharfer Kritik ausgesetzt. Dies ist insofern verwunderlich, als die OECD und die EU die Implementierung von CFC-Rules geradezu propagieren und aller Kritik zum Trotz immer mehr Staaten CFC-Rules einfuhren. Die Arbeit versucht den Grund dieses Widerspruchs zu erarbeiten. Hierbei werden die CFC-Rules im Rahmen eines Landervergleichs vor allem auf die Angemessenheit ihres Abwehrausmasses und die Stringenz ihrer Besteuerungskonzeptionen hin untersucht sowie ihre Vereinbarkeit mit den Doppelbesteuerungsabkommen und dem Europaischen Gemeinschaftsrecht gepruft. Auf Basis der Ergebnisse der Analyse werden Losungsvorschlage entwickelt, die zu einer angemessenen, stringenten sowie DBA- und gemeinschaftsrechtskonformen CFC-Besteuerungskonzeption fuhren."