New trends in the definition of permanent establishment /

This book, comprising the proceedings and working documents of the annual seminar held in Milan in November 2018, is a detailed and comprehensive study on the definition of permanent establishment (PE). It begins with an overview of article 5 of the OECD Model Convention, focusing on the history of...

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Detalles Bibliográficos
Clasificación:Libro Electrónico
Otros Autores: Maisto, Guglielmo (Editor )
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Amsterdam : IBFD, [2019]
Colección:EC and international tax law series ; v. 17.
Temas:
Double taxation > Treaties.
International business enterprises > Taxation > Law and legislation.
Double imposition > Conventions.
Double taxation
International business enterprises > Taxation > Law and legislation
Treaties
Acceso en línea:Texto completo
Tabla de Contenidos:
  • Cover
  • Title
  • Copyright
  • Acknowledgements
  • Foreword
  • Part One: Overview of Article 5 OECD Model
  • Chapter 1: The History of the Permanent Establishment Concept: Two Questions
  • 1.1. Introduction
  • 1.2. Was there an overriding "preparatory and auxiliary" condition underlying article 5(4) of the pre-2017 OECD and UN models?
  • 1.3. What was wrong with the independent agent exception that was included in the 2001 UN Model?
  • 1.4. Conclusion
  • Chapter 2: Article 5 of the OECD Model: Recent Amendments and Upcoming Challenges
  • 2.1. Introduction
  • 2.2. Recent changes to the article 5 PE definition
  • 2.2.1. Dependent agent PE
  • 2.2.2. Specific activity exemptions
  • 2.2.3. Contract splitting
  • 2.3. Implementation via the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI)
  • 2.4. Challenges posed by the digitalization of the economy
  • 2.4.1. The "user participation" proposal
  • 2.4.2. The "marketing intangibles" proposal
  • 2.4.3. The "significant economic presence" proposal
  • 2.4.4. Conclusion
  • Part Two: Open Issues under Pre- and Post-BEPS OECD Model: Physical PE
  • Chapter 3: Permanent Establishment: Geographic and Temporal Issues
  • 3.1. Introduction
  • 3.2. Physical PE
  • 3.2.1. Distinct geographic location
  • 3.2.2. Degree of permanence
  • 3.2.3. Temporal requirement solutions
  • 3.3. Agency PE
  • 3.3.1. Geographic location
  • 3.3.2. Temporal requirement
  • 3.4. UN Model on services
  • 3.4.1. Geographic location
  • 3.4.2. Temporal requirement
  • 3.5. UN Model on insurance enterprises
  • Chapter 4: Problems of Interpretation of Article 5(3) OECD Model
  • 4.1. Introduction
  • 4.2. Some historical data of relevance to interpret article 5(3) OECD Model: Exception vs deeming rule and the importance of the geographical and commercial coherence tests for construction PEs
  • 4.2.1. The PE concept applies per fixed place and to a stream of income and not per taxpayer
  • 4.2.2. When the PE concept reduced its fixity but not the connection with a stream of income: The PE for construction works
  • 4.2.3. Vagueness and asymmetries in the interpretation of article 5(3) OECD Model: A historical perspective
  • 4.2.4. Article 5(3) OECD Model: A first conclusion
  • 4.3. A different model: The UN version of the construction PE and its diminished importance after 2017
  • 4.4. The BEPS effect and its aftermath: The splitting up of contracts to avoid the time threshold of article 5(3) OECD Model
  • 4.5. The objective scope of article 5(3) OECD Model
  • 4.5.1. Introduction
  • 4.5.2. What is "building, construction or installation"?
  • 4.5.3. On-site planning and supervision
  • 4.6. The subjective scope of article 5(3) OECD Model
  • 4.6.1. Introduction
  • 4.6.2. Contractors and subcontractors
  • 4.6.3. Partnerships and joint ventures
  • 4.6.4. Final note

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