Permanent Establishment: Erosion of a Tax Treaty Principle, 2nd Edition

Preface to the Second Edition

Preface to the First Edition

Acknowledgments to the Second Edition

Acknowledgments to the First Edition

List of Abbreviations

PART I
Introduction

CHAPTER 1
Preliminary Issues

CHAPTER 2
Some Constitutive Political and Economic Elements of International Society

CHAPTER 3
Theories on Allocation of International Taxing Jurisdiction

CHAPTER 4
Main Elements in a Tax-Treaty Policy on PE: Basic Contradictions

CHAPTER 5
Methodology: Sources of International Fiscal Law

CHAPTER 6
General Historical Background: An Overview

CHAPTER 7
The History of the Concept of PE

CHAPTER 8
Classification of PE Conditions

PART II
The Basic Rule

CHAPTER 9
The Taxpayer’s Physical Presence: The “Place of Business Test”

CHAPTER 10
Physical Presence at a Specific Place: The “Location Test”

CHAPTER 11
The Right to Use the Place of Business: The “Right of Use Test”: General Remarks

CHAPTER 12
The “Right of Use Test” for Profit-Sharing Arrangements

CHAPTER 13
The “Right of Use Test” and Arm’s-Length Business Connections

CHAPTER 14
Indirect Evidence of a Right of Use to a Place of Business

CHAPTER 15
The Duration of the Right to Use the Place of Business: The “Duration Test”

CHAPTER 16
Introduction

CHAPTER 17
Business Activities Excluded in the Treaties

CHAPTER 18
The Domestic-Law Aspect: Income-Generating Activities Distinguished from “Business” in the Treaties

CHAPTER 19
Core Business Activity or Auxiliary or Preparatory Activities? The Tax-Treaty Aspect of the Concept of “Business”

CHAPTER 20
The Connection Between the Business and the Place of Business: The “Business Connection Test”

PART III
Construction Work

CHAPTER 21
Introduction: The Construction Clause and Its Relationship to the Basic Rule

CHAPTER 22
The Objective Aspects of the Construction PE: Identification

CHAPTER 23
The Subjective Aspect of the Construction PE: The “Duration Test”

CHAPTER 24
The Functional Aspect of the Construction PE: The “Business Activity Test”

PART IV
Offshore Business Activities

CHAPTER 25
Introduction

CHAPTER 26
Outline of Offshore PE Fictions

CHAPTER 27
Offshore Identification Provisions in the Tax Treaties Between Norway and the US, the UK, France, and the Nordic States

CHAPTER 28
The “Business Activity Test” of the Offshore Clause

PART V
Agencies

CHAPTER 29
Introduction

CHAPTER 30
Main Trends in the Development of the Agency Clause

CHAPTER 31
The Agent and the Authorization to Act on Behalf of Somebody Else: The Objectivity of the Agency PE

CHAPTER 32
“Legal” or “Commercial” Dependence: The Subjectivity of the Agency PE

CHAPTER 33
Deemed Dependency: The “Ordinary Course of Business Test”

CHAPTER 34
The Functionality of the Agency PE

CHAPTER 35
UN Model Treaty Deviations from the OECD Agency Clause

PART VI
Subsidiary as PE

CHAPTER 36
PE Through Related Corporations

PART VII
Summary and Conclusions

CHAPTER 37
Summary and Conclusions

Bibliography

Table of Cases

Index