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

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

  • Author:
  • Publisher: Kluwer Law International
  • ISBN: 9789041190482
  • Published In: June 2018
  • Format: Hardback , 936 pages
  • Jurisdiction: China, International ? Disclaimer:
    Countri(es) stated herein are used as reference only

List Price: HKD 2,860.00

HKD 2,688.40 Save HKD 171.60 (6%)

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  • Description 
  • Contents 
  • Author 
  • Details

    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.

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