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Author: Arvid Aage Skaar
Publisher: Springer
ISBN:
Category : Business & Economics
Languages : en
Pages : 672
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Book Description
Monograph analysing case law dealing with the notion of "permanent establishment" in modern tax treaties between various countries with reference to the OECD Model Tax Treaty and the commentaries thereto, but references are frequently made to bilateral tax treaties and to the Nordic Multilateral Tax Treaty. Deals with the objectivity of the PE, the subjectivity of the PE, the functionality of the PE, construction work, offshore business activities, agencies, and subsidiary as PE.
Author: Arvid Aage Skaar
Publisher: Springer
ISBN:
Category : Business & Economics
Languages : en
Pages : 672
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Book Description
Monograph analysing case law dealing with the notion of "permanent establishment" in modern tax treaties between various countries with reference to the OECD Model Tax Treaty and the commentaries thereto, but references are frequently made to bilateral tax treaties and to the Nordic Multilateral Tax Treaty. Deals with the objectivity of the PE, the subjectivity of the PE, the functionality of the PE, construction work, offshore business activities, agencies, and subsidiary as PE.
Author: Arvid A. Skaar
Publisher:
ISBN: 9788241700699
Category :
Languages : en
Pages : 610
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Book Description
Author: Arvind S Skaar
Publisher:
ISBN: 9788189960810
Category :
Languages : en
Pages : 664
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Book Description
This book is the first comprehensive analysis of the international case law dealing with the notion of `permanent establishment'. More than 450 judicial and administrative decisions from 19 countries, with emphasis on the United States of America, Germany and Norway constitute the basis for this book. The book provides a comparison of the legal practice in different countries. A critical discussion of the notion of `permanent establishment' in future international fiscal law is also included. In addition to cases previously published in law reports and other publications, also a number of unpublished decisions are discussed in this book. The majority of the unpublished cases are Norwegian, but also a few Danish, Canadian, German, US, and UK cases are included. Also included are synopsis of court decisions and administrative rulings upon which the analysis is based.
Author: Ekkehart Reimer
Publisher: Kluwer Law International B.V.
ISBN: 9041190759
Category : Law
Languages : en
Pages : 813
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Book Description
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. Contributors: Fabrizio Acerbis, Maret Ansperi, Yumiko Arai, Ákos Burján, Anna Berglund, Peter Collins, Mike Cooper, David Cuellar, Veronika Daurer, Frank Feng, Mikhail Filinov, Sandra Fleurier, Jose Antonio Gonzalez, Herbert Greinecker, Søren Jesper Hansen, Lars Ellegård Holst, Mauricio Hurtado, Martin Jann, Renaud Jouffroy, David Lermer, Peter Lindblad, Iren Lipre, Jessica Ma, Anna Mallol, Dennis Matthijs, Hamish McElwee, Kunal Mehta, Osman Mollagee, Matthew Mui, Ramón Mullerat, Luis Felipe Muñoz, Stephen Nauheim, Francesco Nuzzolo, Yoshiyasu Okada, Marianne Orell, Oren Penn, Martin Poulsen, Lene Munk Rasmussen, Ekkehart Reimer, Daniel Rinke, Stefan Schmid, Mathias Schreiber, Vishal J. Shah, Smit Sheth, Tom Stuer, Maarten Temmerman, Eszter Turcsik, Hein Vermeulen, Huili Wang, Sonia Watson, Ciska Wisman, Raymond Wong & Alan Yam.
Author: Xavier Oberson
Publisher: IBFD
ISBN: 9087220987
Category : Double taxation
Languages : en
Pages : 457
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Book Description
"Switzerland has recently witnessed an unprecedented level of tax treaty negotiations. Although this is a direct result of Switzerland's revised position regarding exchange of information, a number of contracting states have taken this opportunity to modify tax treaty benefits and/or clarify certain aspects of tax treaty interpretation and application. These are considered extensively in this edition. As Switzerland has steadily aligned itself with international principles of international taxation, the self-imposed anti-abuse rules for the application of tax treaties have become less relevant. Nevertheless, Swiss courts have become more creative in determining where there is and where there is not treaty abuse. As a result, the 1962 Abuse Decree is making way for a more complex basket of anti-abuse rules and regulations"--Foreword (page vii).
Author: Carlo Garbarino
Publisher: Edward Elgar Publishing
ISBN: 1788976894
Category : Corporations
Languages : en
Pages : 375
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Book Description
The OECD’s guidance on combatting tax avoidance strategies associated with Base Erosion and Profit Sharing (BEPS) methods is complex and accompanied by a wealth of literature. This book is the first to provide a concise and accessible overview of counter BEPS measures in the OECD Model and Commentary, allowing readers to gain a practical understanding of how the measures can impact the taxation of bilateral investments protected by tax treaties.
Author: Kevin Holmes
Publisher: IBFD
ISBN: 9087220235
Category : Double taxation
Languages : en
Pages : 433
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Book Description
Explains the concepts that underlie international tax law and double tax treaties and provides an insight into how international tax policy, law and practice operate to ultimately impose tax on international business and investment.
Author: Sven Hentschel
Publisher: Springer Nature
ISBN: 3658340002
Category : Law
Languages : en
Pages : 521
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Book Description
This book provides a comprehensive analysis of the rules governing the taxation of permanent establishments as implemented in the OECD Model Tax Convention and German national tax law. Deviations between the OECD approach and the German approach are identified and modifications to the rules as a result of the Base Erosion and Profit Shifting (BEPS) project are examined. Moreover, challenges imposed to the PE concept as a result of the digitalisation of the economy are identified and discussed. Against this background, the Pillar One Blueprint proposing a long-term solution to overcome the tax challenges arising from the digitalisation of the economy is presented and assessed against widely accepted overarching principles of tax policy.
Author: Daniele Frescurato
Publisher: Kluwer Law International B.V.
ISBN: 940353284X
Category : Law
Languages : en
Pages : 430
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Book Description
siness models adopted by insurance companies; and comparative analysis of double tax treaty policies adopted in a number of countries with respect to the permanent establishment provision in the insurance business, highlighting Switzerland for comparative purposes. In a concluding chapter, the author proposes changes to the definition of the dependent agent permanent establishment currently enshrined in the model treaties and their respective commentaries, aligning such a definition to the regulatory framework in which insurance companies conduct their business in countries other than that of incorporation. As a highly significant and timely contribution to the study of the interplay between insurance regulation and tax implications, this very original work will prove of especial value to practitioners in international tax and insurance law, as well as professionals in the financial services sector and tax academics.
Author: OCDE,
Publisher: OCDE
ISBN: 9789264241213
Category : Double taxation
Languages : en
Pages : 48
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Book Description
This report includes changes to the definition of permanent establishment in the OECD Model Tax Convention that will address strategies used to avoid having a taxable presence in a country under tax treaties. These changes will ensure that where the activities that an intermediary exercises in a country are intended to result in the regular conclusion of contracts to be performed by a foreign enterprise, that enterprise will be considered to have a taxable presence in that country unless the intermediary is performing these activities in the course of an independent business. The changes will also restrict the application of a number of exceptions to the definition of permanent establishment to activities that are preparatory or auxiliary nature and will ensure that it is not possible to take advantage of these exceptions by the fragmentation of a cohesive operating business into several small operations; they will also address situations where the exception applicable to construction sites is circumvented through the splitting-up contracts between closely related enterprises.
