Permanent Establishments: A Domestic Taxation, Bilateral Treaty and OECD Perspective, 6th Edition

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Permanent Establishments: A Domestic Taxation, Bilateral Treaty and OECD Perspective, 6th Edition

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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.
About the Editors

List of Abbreviations

Preface

General Perspective

Permanent Establishment in the OECD Model Tax Convention

Ekkehart Reimer

Country Perspectives

Australia

Peter Collins & Hamish McElwee

Austria

Herbert Greinecker, Martin Jann & Veronika Daurer

Belgium

Maarten Temmerman & Sofie Van de Perre

China

Matthew Mui, Alan Yam, Raymond Wong & Frank Feng

Denmark

Søren Jesper Hansen, Elizabeth Brandt, Lene Munk Rasmussen & Martin Poulsen

Estonia

Iren Lipre & Maret Ansperi

France

Renaud Jouffroy, Emmanuel Raingeard de la Blétière & Sandra Fleurier

Germany

Huili Wang & Maximilian Schrepfer

Hungary

Ákos Burján & Ibolya Tóth

India

Ketan Dalal, Vishal J. Shah & Smit Sheth

Italy

Fabrizio Acerbis & Francesco Nuzzolo

Japan

Yoshiyasu Okada & Yumiko Arai

Mexico

Mauricio Hurtado, David Cuellar, Luis Felipe Muñoz &Jose Antonio Gonzalez

The Netherlands

Hein Vermeulen & Ciska Wisman

Russia

Natalia Kuznetsova & Mikhail Filinov

South Africa

David Lermer & (Prof.) Osman Mollagee

Spain

Ramón Mullerat & Anna Mallol

Sweden

Gunnar Andersson & Carl Wattrang

Switzerland

Stefan Schmid & Marianne Orell

United Kingdom

Mike Cooper & Sonia Watson

United States

Oren Penn, Stephen Nauheim & Daniel Rinke

Index
Contributors:

Fabrizio Acerbis, Gunnar Andersson, Yumiko Arai, Suzanne Boers, Elizabeth Brandt, Chris de Bruyn, Ákos Burján, Peter Collins, Peter Cussons, Ketan Dalal, Mikhail Filinov, Herbert Greinecker, Søren Jesper Hansen, Johann Hattingh, Pascal Janssens, Claus Jochimsen, Renaud Jouffroy, Gülay Karatas, David Lermer, Iren Lipre, Valeria Lukina, Anna Mallol, Hamish McElwee, Karl-Rauno Miljand, Matthew Mui, Ramón Mullerat, Stephen Nauheim, Francesco Nuzzolo, Yoshiyasu Okada, Marianne Orell, Boris Ostrovskiy, Chloë Paterson, Oren Penn, Emmanuel Raingeard de la Blétière, Lene Munk Rasmussen, Ekkehart Reimer, Daniel Rinke, Stefan Schmid, Maximilian Schrepfer, Vishal J. Shah, Smit Sheth, Ibolya Tóth, Sofie Van de Perre, Bertrand Vandepitte, Hein Vermeulen, Carl Wattrang, Ciska Wisman, Alan Yam & Dmitriy Yasnovskiy.