The Resource Permanent establishments and BEPS Action 7 : perspectives in evolution
Permanent establishments and BEPS Action 7 : perspectives in evolution
Resource Information
The item Permanent establishments and BEPS Action 7 : perspectives in evolution represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Permanent establishments and BEPS Action 7 : perspectives in evolution represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- This article concerns changes of the definition of permanent establishment (PE) in the OECD Model Tax Convention due to the application of the proposals of the BEPS Action 7 - Preventing the Artificial Avoidance of Permanent Establishment Status. The author suggests that the judicial reasoning adopted within judicial trends developed at national level has been used in shaping evolving perspectives about the concept of PE adopted in the OECD Model. The article strives to achieve fuller comprehension of the issues raised by the Commentary in 2017, addresses different perspectives which can be adopted about preparatory/auxiliary activities that might prove useful in understanding the anti-fragmentation rule introduced in Article 5(4.1) of the OECD Model and then focuses on the concept of the agency permanent establishment 'PE' in light of the functional analysis developed by the OECD, with particular attention to the concrete use of the concept of 'authority to conclude contracts' within the functional approach now adopted by the OECD Model, particularly with regard to commissionaire structures
- Language
- eng
- Label
- Permanent establishments and BEPS Action 7 : perspectives in evolution
- Title
- Permanent establishments and BEPS Action 7 : perspectives in evolution
- Language
- eng
- Summary
- This article concerns changes of the definition of permanent establishment (PE) in the OECD Model Tax Convention due to the application of the proposals of the BEPS Action 7 - Preventing the Artificial Avoidance of Permanent Establishment Status. The author suggests that the judicial reasoning adopted within judicial trends developed at national level has been used in shaping evolving perspectives about the concept of PE adopted in the OECD Model. The article strives to achieve fuller comprehension of the issues raised by the Commentary in 2017, addresses different perspectives which can be adopted about preparatory/auxiliary activities that might prove useful in understanding the anti-fragmentation rule introduced in Article 5(4.1) of the OECD Model and then focuses on the concept of the agency permanent establishment 'PE' in light of the functional analysis developed by the OECD, with particular attention to the concrete use of the concept of 'authority to conclude contracts' within the functional approach now adopted by the OECD Model, particularly with regard to commissionaire structures
- Citation source
- In: Intertax. - Alphen aan den Rijn. - Vol. 47 (2019), no. 4 ; p. 365-381
- http://library.link/vocab/creatorName
- Garbarino, C
- Geographic coverage
- International
- Language note
- English
- http://library.link/vocab/subjectName
-
- PE
- agency PE
- functional analysis
- BEPS Project (OECD)
- Label
- Permanent establishments and BEPS Action 7 : perspectives in evolution
- Label
- Permanent establishments and BEPS Action 7 : perspectives in evolution
Embed
Settings
Select options that apply then copy and paste the RDF/HTML data fragment to include in your application
Embed this data in a secure (HTTPS) page:
Layout options:
Include data citation:
<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Permanent-establishments-and-BEPS-Action-7-/5Bbs9l-gCl0/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Permanent-establishments-and-BEPS-Action-7-/5Bbs9l-gCl0/">Permanent establishments and BEPS Action 7 : perspectives in evolution</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
Note: Adjust the width and height settings defined in the RDF/HTML code fragment to best match your requirements
Preview
Cite Data - Experimental
Data Citation of the Item Permanent establishments and BEPS Action 7 : perspectives in evolution
Copy and paste the following RDF/HTML data fragment to cite this resource
<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Permanent-establishments-and-BEPS-Action-7-/5Bbs9l-gCl0/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Permanent-establishments-and-BEPS-Action-7-/5Bbs9l-gCl0/">Permanent establishments and BEPS Action 7 : perspectives in evolution</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
