The Resource Disposal of the fixed place of business : a further erosion of the residence state principle?

Disposal of the fixed place of business : a further erosion of the residence state principle?

Label
Disposal of the fixed place of business : a further erosion of the residence state principle?
Title
Disposal of the fixed place of business : a further erosion of the residence state principle?
Creator
Subject
Language
eng
Summary
The term "disposal" used in the commentaries on article 5 of the OECD model brings uncertainty, especially regarding the issues of whether a contractual relationship with a subsidiary used by its parent company is for its own business, and whether a service provider that factually uses another company's premises, or if an enterprise that uses premises that are owned by another enterprise for any reason constitute a physical permanent establishment (PE). The commentary on article 5 of the OECD Model contains four examples and states which of those constitute a PE. This article analyses each of these examples to determine if they have points in common and, if from that analysis a definition of disposal results, it identifies some rules that form a disposal test. The author also analyses the relationship between the term "disposal" and other PE provisions, when the definition of disposal could affect the determination of whether there is a PE under other deeming or special provisions. The article analyses some of the most important case law regarding the disposal or the right of use test to establish whether the case law has reached the clarity and certainty that the OECD has tried to achieve in the 1977 and 2003 amendments to the commentary
Citation source
In: Tax notes international. - Falls Church. - Vol. 59 (2010),
http://library.link/vocab/creatorName
Muñoz, M.A
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • disposal
  • fixed place of business
  • PE
  • case law
Label
Disposal of the fixed place of business : a further erosion of the residence state principle?
Instantiates
Publication
Label
Disposal of the fixed place of business : a further erosion of the residence state principle?
Publication

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