Permanent Establishment in the OECD Model Tax Convention

Author: Ekkehart Reimer
Publisher: CCH Singapore
ISBN: 9789814359146
Published In: July 2011
Format: Paperback
Jurisdiction: International ? Disclaimer:
Countri(es) stated herein are used as reference only

Out of stock

Description
Contents

Details

This book covers the treatment of permanent establishments (PE) both in domestic tax practice and in the network of double taxation conventions from a truly international perspective. It provides practical understanding and analysis of the concept of PE and references case law where applicable.

Features:

Gives the reader a truly actionable tool they can use to optimise decision making as it relates to PE in a ‘real world’ setting
Examines the PE-related issues of most concern to corporate interests: the notion of PE and the allocation of profits
Enable readers to analyse the latest OECD developments in the context of Articles 5 and 7 of the OECD Model Tax Convention (2010 update)

Contents Includes:

General Remarks
• Origin of the “Permanent Structure of the rule Establishment” concept
• Interpretation
• Significance
Regarding Article 5 (1) of the OECD-, United Nations-, and US-Models
• The basic definition
• Neighbouring locations
• Type of business,
• Permanency productivity
• Summary of the foregoing
• Place of business
• Leasing
• Power of disposition
• Personnel
• Instrument, not object
• Beginning and end of activity Permanent establishment
• Link to a geographical point
Regarding Article 5 (2) of the OECD-, United Nations-, and US-Models
• Main features
• Office
• Place of management
• Factories and workshops
• Branch
• Extraction of natural resources
Regarding Article 5 (3) of the OECD-, United Nations-, and US Model
• Main features – Aggregate building sites
• Building site or construction – Interruptions of the or installation project minimum period
• Computation of the – Supervising and control time requirement – Exploration activities - Start and end of the - Services constituting a minimum period Permanent Establishment
Regarding Article 5 (4) of the OECD-, United Nations-, and US-Models
• Main features
• The exceptions in detail
• Facilities for storage, display and (OECD and US) delivery
• Stocks for storage, display and (OECD and US) delivery
• Stocks for processing by another enterprise
• Solely purchasing or collecting information
• Other preparatory or auxiliary activities
• Several preparatory and/or auxiliary activities combined
Regarding Article 5 (5) of the OECD-, United Nations-, and US-Models
• Main features
• Sequence of tests
• Authorised contracting agents
• Order-filling agent delivering
• Lasting activity goods from stock (UN Model
Regarding Article 5 (6) of the OECD- and US-Models; Article 5 (7) of UN Model
• Main features
• Exclusive representation
• Independence
• Profit splitting
• Ordinary course of business
Regarding Article 5 (6) of theUN-Model Regarding Article 5 (7) of the OECD- and US-Models; Article 5(8) of UN Model
• Electronic Commerce