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The Resource How fixed is a permanent establishment?

How fixed is a permanent establishment?

Label
How fixed is a permanent establishment?
Title
How fixed is a permanent establishment?
Creator
Subject
Language
eng
Summary
Permanent establishment is the key concept for allocating taxation rights in respect of business income. The author discusses the permanent establishment criteria under conditions of e-commerce and the service economy. He shows that the OECD Model Convention and its commentaries already offer the basis for the evolution of the analysis of the concept, and that the preservation of permanent establishment protects and maintains the level playing field between capital importing and capital exporting economies. He examines in depth (I) the prevalence of commercial coherence over geographic coherence, (II) the role of value-added tax, (III) services permanent establishment, (IV) relevant definitions of "activity" and "personnel", (V) multiple permanent establishments, (VI) supervision activity and sub-contracting, (VII) the differences between civil law and common law concepts of representation, (VIII) particular treatment of the insurance sector, (IX) the "force of attraction" concept and (X) and specific exceptions (e.g., transportation, artists and sportsmen, rental income, agricultural activities, pipelines). Taking into account important distinctions between two model conventions (OECD and UN), as well as pertinent EU directives and the impact of EU law, the author proposes minor amendments to the OECD Model that adapt it to economic reality and current trends in jurisprudence and that can be implemented immediately. An appendix includes Article 5 and its commentaries as they have evolved since 1963, with the successive addenda and deletions
http://library.link/vocab/creatorName
Schaffner, J
Geographic coverage
International
Index
no index present
Language note
English
Literary form
non fiction
Series statement
Series on international taxation
Series volume
42
http://library.link/vocab/subjectName
  • OECD Model
  • PE
  • allocation of profits
  • tax treaty
  • UN Model
  • double taxation
  • agency PE
  • e-commerce
  • VAT
  • force of attraction
Label
How fixed is a permanent establishment?
Instantiates
Publication
Extent
XI, 329 p.
Isbn
9789041146625
Label
How fixed is a permanent establishment?
Publication
Extent
XI, 329 p.
Isbn
9789041146625

Library Locations

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