The Resource Transfer Pricing in internationalen Unternehmen post BEPS - ein Vergleich von Art 9 OECD-MA mit Art 7 OECD-MA (AOA) am Beispiel der Vertreterbetriebsstätte bei Tochtergesellschaften = Transfer pricing in multinational enterprises post-BEPS - a comparison of Art 9 OECD MC with Art 7 OECD MC (AOA) on the example of a subsidiary being qualified as an agency permanent establishment

Transfer Pricing in internationalen Unternehmen post BEPS - ein Vergleich von Art 9 OECD-MA mit Art 7 OECD-MA (AOA) am Beispiel der Vertreterbetriebsstätte bei Tochtergesellschaften = Transfer pricing in multinational enterprises post-BEPS - a comparison of Art 9 OECD MC with Art 7 OECD MC (AOA) on the example of a subsidiary being qualified as an agency permanent establishment

Label
Transfer Pricing in internationalen Unternehmen post BEPS - ein Vergleich von Art 9 OECD-MA mit Art 7 OECD-MA (AOA) am Beispiel der Vertreterbetriebsstätte bei Tochtergesellschaften = Transfer pricing in multinational enterprises post-BEPS - a comparison of Art 9 OECD MC with Art 7 OECD MC (AOA) on the example of a subsidiary being qualified as an agency permanent establishment
Title
Transfer Pricing in internationalen Unternehmen post BEPS - ein Vergleich von Art 9 OECD-MA mit Art 7 OECD-MA (AOA) am Beispiel der Vertreterbetriebsstätte bei Tochtergesellschaften = Transfer pricing in multinational enterprises post-BEPS - a comparison of Art 9 OECD MC with Art 7 OECD MC (AOA) on the example of a subsidiary being qualified as an agency permanent establishment
Creator
Subject
Language
eng
Summary
In this article, the authors examine the current post-BEPS debate on the profit attribution to agency PEs (OECD discussion drafts 2016 and 2017) and question the reasonability of the "dual taxation concept". The OECD Model Convention (OECD MC) has two separate articles dealing with transfer pricing issues, namely Art 9 for associated enterprises and Art 7 (since 2010: Art 7 OECD MC [AOA]) for permanent establishments (BEPS). While Art 7 AOA was redesigned in 2010, Art 9 OECD MC was only modified in the context of the BEPS project (Actions 8-10). In cases where a subsidiary of a multinational enterprise (MNE) is qualified as an agency PE and the "dual taxation concept" is applied, both norms are applied in parallel: Art 9 OECD MC for the relation between principal and subsidiary (DAE) and Art 7 AOA for the relation between principal and agency PE (DAPE). This allows a comparison of the arm's length principle embedded in both norms. The authors conclude that Art 9 OECD MC needs to be applied first and should cover all activities of the dependent agent; taxation should then be based on the subsidiary, which includes the result of its own activities and those "on behalf of" the principal
Citation source
In: Steuer und Wirtschaft International. - Wien. - Vol. 27 (2017), no. 12 ; p. 660-669
http://library.link/vocab/creatorName
  • Storck, A
  • Holzinger, R
Geographic coverage
International
Language note
German
http://library.link/vocab/subjectName
  • OECD
  • transfer pricing
  • AOA
  • agency PE
  • allocation of profits
  • BEPS Project (OECD)
Label
Transfer Pricing in internationalen Unternehmen post BEPS - ein Vergleich von Art 9 OECD-MA mit Art 7 OECD-MA (AOA) am Beispiel der Vertreterbetriebsstätte bei Tochtergesellschaften = Transfer pricing in multinational enterprises post-BEPS - a comparison of Art 9 OECD MC with Art 7 OECD MC (AOA) on the example of a subsidiary being qualified as an agency permanent establishment
Instantiates
Publication
Label
Transfer Pricing in internationalen Unternehmen post BEPS - ein Vergleich von Art 9 OECD-MA mit Art 7 OECD-MA (AOA) am Beispiel der Vertreterbetriebsstätte bei Tochtergesellschaften = Transfer pricing in multinational enterprises post-BEPS - a comparison of Art 9 OECD MC with Art 7 OECD MC (AOA) on the example of a subsidiary being qualified as an agency permanent establishment
Publication

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