Permanent Establishments: A Domestic Taxation, Bilateral Treaty and OECD Perspective 5th Edition

Taxation

Permanent Establishments: A Domestic Taxation, Bilateral Treaty and OECD Perspective 5th Edition

Edited by Ekkehart Reimer · Stefan Schmid · Marianne Orell
Kluwer Law International September 2016

Specifications

ISBN-13
9789041167279
Publisher
Kluwer Law International
Publication
September 2016
Format
Hardback
Jurisdiction
Netherlands ? Countri(es) for reference only
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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.

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 (2014 update), the 2015 proposals of the G20/OECD BEPS project (action item 7) and the most recent EU Recommendation on tax treaty abuse of 28 January 2016. 21 country chapters cover domestic PE issues as well as country-specific treaty developments from a practical perspective.

Table of Contents

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
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