Taxmann's permanent establishment in international taxation:
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
New Delhi
Taxmann Publ.
2012
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| Ausgabe: | Law stated in this book is as on May 2012 |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | S. 5 - 12, 788 S. graph. Darst. |
| ISBN: | 9350710455 9789350710456 |
Internformat
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| 245 | 1 | 0 | |a Taxmann's permanent establishment in international taxation |c Amar Mehta |
| 246 | 1 | 3 | |a Permanent establishment in international taxation |
| 250 | |a Law stated in this book is as on May 2012 | ||
| 264 | 1 | |a New Delhi |b Taxmann Publ. |c 2012 | |
| 300 | |a S. 5 - 12, 788 S. |b graph. Darst. | ||
| 336 | |b txt |2 rdacontent | ||
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Datensatz im Suchindex
| _version_ | 1804149576947466242 |
|---|---|
| adam_text | Titel: Taxmann s permanent establishment in international taxation
Autor: Mehta, Amar
Jahr: 2012
CONTENTS
/ PAGE
INTRODUCTION
1.1 Background /
1.2 Significance of Permanent Establishment 2
1.3 The scheme of permanent establishment (PE) in bilateral
tax treaties 2
1.3.1 The framework of Article 5 in a typical bilateral
tax treaty 2
1.3.2 Fixed Place PE 2
1.3.3 Illustrations of Fixed Place PE 2
1.3.4 Construction PE and Service PE 3
1.3.5 PE-Exclusion Provisions (Negative List) 3
1.3.6 Dependent Agency PE 3
1.3.7 PE and Related Entities 4
FIXED PLACE PERMANENT
ESTABLISHMENT [ARTICLE 5(1)]
2.1 Introduction 5
2.2 Fixed Place PE Definition in the OECD MC2010andUNMC2011 5
2.3 The Three Macro Elements of Fixed Place PE 6
2.4 Place of Business - Four Key Features 6
2.4.1 Place of Business - Feature 1: Generally, any
premises, facilities, or installation etc. 7
2.4.2 Place of Business - Feature 2 : Premises etc. need
not be for the foreign enterprise s exclusive use 29
1-5
CONTENTS 1-6
PAGE
2.4.3 Place of Business - Feature 3 : May be owned, rented,
or otherwise at the foreign enterprise s disposal 31
2.4.4 Place of Business - Feature 4 : For existence of a
fixed place PE, human element may not be relevant
(the place of business may not be staffed with per-
sonnel) 48
2.5 Fixedness of a place of business 53
2.5.1 Geographic Link or Location Test 54
2.5.2 The Principle of Spatial Delimitation (Or Modified
Location Test) 58
2.5.3 Duration Test 63
2.5.3.1 A place of business may not be regarded
as fixed1 , if it exists for very short
duration 63
l.Z. i.l Meaning of permanent for the purposes
of duration test 67
2.5.3.3 Six-month time threshold 70
2.5.3.4 Occasionally, 12-month period considered
as time threshold for existence of a fixed
place PE 75
2.5.3.5 Occasionally, duration shorter than 6
months might be sufficient for existence
of a fixed place PE 77
2.5 A Fixedness - Disposal Test 84
2.5.4.1 Disposal Test - Formal legal right not
required 85
2.5.4.2 Disposal Test - Mere presence not
adequate 100
2.6 Functionality Aspects 122
2.6.1 Functionality Aspects - Condition 1: The enterprise
must carry on business through the fixed place of
business 123
2.6.2 Functionality Aspects - Condition 2 : Whose Business
is carried on at the fixed place of business? 135
2.6.3 Functionality Aspects - Condition 3 : The place of
business must be used for the foreign enterprise s
core business activities 167
2.7 Start and End of Fixed Place PE / 76
2.8 Conclusions 179
1-7 CONTENTS
PAGE
PE ILLUSTRATIVE PROVISIONS
[ARTICLE 5(2)]
3.1 Introduction 181
3.2 Art. 5(2) in the OECDMC 2010 and the UN MC 2011 181
3.3 Relationship between Art. 5(1) and Art. 5(2) 182
3.4 Place of Management 188
3.5 Branch 194
3.6 Office 196
3.7 Factory 198
3.8 A mine, an oil or gas well, a quarry or any other place of
extraction of natural resources 199
3.9 Warehouse 200
3.10 Art. 5(2) vis-a-vis an installation/structure for exploration/
exploitation of natural resources 202
3.11 Conclusions 204
CONSTRUCTION PE AND SERVICE PE -
[ARTICLE 5(3)]
4.1 Introduction 205
4.2 Art. 5(3) in the OECD Model Convention 2010 and the UN
Model Convention 2011 206
4.3 Scope and intricacies of construction PE clauses in the
OECD MC 2010 and the 2011 206
4.4 Building Site, Construction or Installation Project 208
4.5 Multiple Projects and Construction PE Threshold: Stand-
alone or Aggregate Approach? 211
4.6 Project Duration : Commencement, Conclusion and
Interruptions 228
4.7 Spatial De-limitation 238
4.8 Art. 5(3) versus Art. 5(1) 238
4.9 Art. 5(3) versus Art. 5(2) 247
4.10 Construction PE and Pre-PE Offshore Activities 253
4.11 Sub-contractor - Implications to Main Contractor 256
4.12 Project Office and Construction PE 260
4.13 Deputation of Personnel to Construction Projects 262
4.14 Passive Joint Venture Construction PE 264
CONTENTS 1-8
PAGE
4.15 Planning Supervision 265
4.16 Service PE 268
4.17 Conclusions 282
Annex 4.1 Construction PE and service PE provisions in select
tax treaties 284
PE EXCLUSION [ARTICLE 5(4)]
5.1 Introduction 300
5.2 Article 5(4) in the OECDMC and the UN MC 300
5.3 Scope of Article 5(4) 301
5.4 The central principle underlying Article 5(4) 302
5.5 Preparatory or auxiliary activities versus core business
activities 302
5.6 Fixed Place of Business for serving other entities 308
5.7 Article 5(4)(a): Use of facilities solely for the purpose of stor-
age, display or delivery of goods or merchandise belonging to
the enterprise 310
5.8 Article 5(4)(fe) : The maintenance of stock of goods or mer-
chandise belonging to the enterprise solely for the purpose of
storage, display or delivery 321
5.9 Article 5(4)(c): Maintenance of a stock of goods or merchan-
dise belonging to the enterprise solely for the purpose of pro-
cessing by another enterprise 329
5.10 Article 5(4)(d): The maintenance of a fixed place of business
solely for the purpose of purchasing goods or merchandise (or
for the purpose of collecting information) for the enterprise 330
5.11 Article 5(4)(e): Maintenance of a fixed place of business solely
for the purpose of carrying on, for the enterprise, any other
activity of a preparatory or auxiliary character 343
5.11.1 Applicability in case of preparatory or auxiliary
activities 343
5.11.2 Could a PE-exclusion provision apply to a project
office? 357
5.11.3 Representative/Liaison Office 359
5.12 Article 5(4)(/): The maintenance of a fixed place of business
solely for any combination of activities mentioned in sub-para-
graphs (a) to (e) of Article 5(4) of the OECD 2010 Model Con-
vention, provided that the overall activity of the fixed place of
business resulting from this combination is of a preparatory
or auxiliary character 365
5.13 Conclusion 366
1-9 CONTENTS
PAGE
DEPENDENT AGENCY PERMANENT
ESTABLISHMENT
6.1 Introduction and significance 367
6.2 Dependent agency PE under the OECD Model 367
6.3 Position in bilateral Tax Treaties 369
6.4 Dependent Agency - From the perspective of the agent 369
6.5 Pre-requisites for dependent agency PE 371
6.5.1 Agent acts in the source state, on behalf of the
foreign enterprise 371
6.5.2 Authority to conclude contracts 380
6.5.2.1 The agent must have an authority to
conclude contracts 380
6.5.2.2 The agent may have implied authority
to conclude contracts 398
6.5.2.3 Implications in case of commissionaire
arrangements 406
6.5.3 Legal and/or economic dependence 410
6.5.4 Habitual exercise of the authority 412
6.5.5 Mere participation/attendance in the negotiations is
not adequate 414
6.6 Independent Agent 415
6.6.1 Provisions in the model conventions 415
6.6.2 Legal and Economic Independence 416
6.6.3 Ordinary Course of Business 426
6.7 Can Foreign Institutional Investors (FHs) be regarded as hav-
ing dependent agency PE on account of services of brokers
and custodians? 434
6.8 Conclusions 437
Annex 6.1 Dependent Agency PE provisions in Indian tax treaties 440
PERMANENT ESTABLISHMENT THROUGH
RELATED ENTITIES
7.1 Introduction and significance 444
7.2 Article 5(7) in OECD MC 2010 and Article 5(8) of the UN MC
2011 444
CONTENTS I-10
PAGE
7.3 The objective behind Article 5(7) in OECD MC 2010, Article
5(8) of the UN MC 2011 and similar provisions in bilateral tax
treaties 445
7.4 A foreign enterprise may have a fixed place PE (in the pre-
mises of a subsidiary or related entity in a source state) 448
7.5 A foreign enterprise may have a dependent agency PE through
a subsidiary in the source state 451
7.6 Could a subsidiary s independent (legal) status be disregarded
for determining whether a foreign enterprise has a PE in a
source state? 452
7.7 Conclusion 455
APPENDIX ONE: INDIAN COURTS CASES
? Amadeus Global Travel Distribution S.A. v. Deputy Commissioner
of Income-tax, Non-resident Circle [2011] 11 taxmann.com 153
(Delhi) 457
? Galileo International Inc. v. Deputy Commissioner of Income-tax,
Non-Resident Circle, New Delhi [2008] 19 SOT 257 (Delhi) 468
? Western Union Financial Services Inc. v. Assistant Director of
Income-tax, Circle 2(1), International Taxation [2007] 104ITD
34 (Delhi) 482
? Seagate Singapore International Headquarters (P.) Ltd., In re
[2010] 189 Taxman 181 (AAR - New Delhi) 491
? Golf in Dubai, In re [2008] 174 Taxman 480 (AAR - New Delhi) 494
? Fugro Engineers B.V. v. Assistant Commissioner of Income-tax
(OSD), Range-I, Dehradun [2008] 26 SOT 78 (Delhi) 499
? Motorola Inc. v. Deputy Commissioner of Income-tax,
Non-Resident Circle [2005] 95 ITD 269 (Delhi)(SB) 502
? Van Oord Atlanta B.V. v. Assistant Director of Income-tax [2008]
23 SOT 29 (Kol.)(URO) 536
? Deputy Director of Income-tax (International Taxation) v. Dharti
Dredging Infrastructural Ltd. [2011] 44 SOT 586 (Hyd.) 539
? Deputy Commissioner of Income-tax, Non-resident Circle, New
Delhi v. Perfetti SPA [2008] 19 SOT 433 (Delhi) 543
? Deputy Director of Income-tax, (H)-2(l), Mumbai v. Tekmark
Global Solutions LLC [2010] 38 SOT 7 (Mum.) 549
? Commissioner of Income-tax, Dehradun v. BKI/HAM v.o.f.
C/o Arthur Anderson Co. [2011] 15 taxmann.com 102
(Uttarakhand) 551
? Whirlpool India Holdings Ltd. v. Deputy Director of Income-tax
(International Taxation), Circle 2(2), New Delhi [2011] 10
taxmann.com 31 (Delhi) 553
Ml CONTENTS
PAGE
? R B Falcon Offshore Ltd. v. Additional Commissioner of
Income-tax, Range-I, Dehradun [2010] 42 SOT 432 (Delhi) 557
? Steel Authority of India Ltd. v. Assistant Commissioner of
Income-tax, Circle 23(2), New Delhi [2007] 105 ITD 679 (Delhi) 559
? J. Ray McDermott Eastern Hemisphere Ltd. v. Joint
Commissioner of Income-tax-Special Range 21, Mumbai
[2010] 39 SOT 240 (Mum.) 562
? Assistant Director of Income-tax (International Taxation),
Circle-2(2), Mumbai v. Valentine Maritime (Mauritius) Ltd.
[2011] 45 SOT 34 (Mum.) 570
? Cal Dive Marine Construction (Mauritius) Ltd. v. Director of
Income-tax (International Taxation), Chennai [2009] 182
Taxman 124 (AAR - New Delhi) 581
? Brown Root Inc. v. Commissioner of Income-tax [1999]
103 Taxman 515 (AAR - New Delhi) 585
? Deputy Director of Income-tax (International Taxation)-2(l) v.
Stock Engineer Contractors B.V. [2009] 27 SOT 452 (Mum.) 588
? Pintsch Bamag, In re [2009] 184 Taxman 122 (AAR - New Delhi) 593
? Hyosung Corporation v. Director of Income-tax (International
Taxation), New Delhi [2009] 181 Taxman 270 (AAR - New Delhi) 598
? Sumitomo Corpn. v. Deputy Commissioner of Income-tax, S.R.V.,
New Delhi [2008] 114 ITD 61 (Delhi) 605
? UAE Exchange Centre, In re [2004] 139 Taxman 82 (AAR -
New Delhi) 613
? Airlines Rotables Ltd. v. Joint Director of Income-tax (International
Taxation) [2011 ] 44 SOT 368 (Mum.) 618
? ADIT, Circle 3(2) v. M. Fabrikant Sons Ltd. [2011] 9 taxmann.com
286 (Mum.) 626
? Columbia Sportswear Co., In re [2011] 12 taxmann.com 349 (AAR -
New Delhi) 628
? Pioneer Overseas Corporation v. Deputy /Assistant Director of
Income-tax, Circle-2(1), International Taxation, New Delhi [2010]
37 SOT 404 (Delhi) 637
? Morgan Stanley Co. International Ltd., In re [2005] 142 Taxman
630 (AAR - New Delhi) 652
? Deputy Commissioner of Income-tax, (OSD), Range-1, Dehradun
v. Hyundai Heavy Industries Co. Ltd. [2009] 31 SOT 482 (Delhi) 658
? Van Oord Atlanta B.V. v. Assistant Director of Income-tax [2008]
23 SOT 29 (Kol.)(URO) 662
? Tekniskil (Sendirian) Berhad v. Commissioner of Income-tax
[1996] 88 Taxman 439 (Delhi) 664
? K.T. Corporation, In re [2009] 181 Taxman 94 (AAR - New Delhi) 668
? Assistant Commissioner of Income-tax v. DHL Operations B.V.
[2005] 142 Taxman 1 (Mum.)(Mag.) 670
CONTENTS 1-12
PAGE
Laird Technologies India (P.) Ltd., In re [2010] 188 Taxman 304
(AAR - New Delhi) 680
Deputy Director of Income-tax, (International Taxation)-1(2),
Mumbai v. Daimler Chrysler A.G. [2010] 39 SOT 418 (Mum.) 688
TVM Limited v. Commissioner of Income-tax [1999] 102
Taxman 578 (AAR - New Delhi) 693
Income-tax Officer (IT) 2(1), Mumbai v. Salil Sevantilal Shah
[2011] 45 SOT 64 (Mum.)(URO) 700
Speciality Magazines (P.) Ltd., In re [2005] 144 Taxman 153
(AAR - New Delhi) 702
XYZ/ABC Equity Fund v. Commissioner of Income-tax
[2001] 116 Taxman 719 (AAR - New Delhi) 706
Director of Income-tax (International Taxation) v. Morgan
Stanley Co. [2007] 162 Taxman 165 (SC) 714
APPENDIX TWO : FOREIGN COURTS CASES
Inez de Amodio v. Commissioner of Internal Revenue [2012]
18 taxmann.com 205 (TC - US) 724
Toronto Blue Jays Baseball Club v. The Minister of Finance
[2012] 18 taxmann.com 206 (CA - Ontario) 728
Secretary for Inland Revenue v. Downing [2012] 18 taxmann.com
207 (South Africa) 732
Her Majesty The Queen v. William A. Dudney [2012] 18
taxmann.com 208 (FC - Canada) 739
Joseph Fowler v. Minister of National Revenue [2012] 18
taxmann.com 209 (TC - Canada) 743
Elizabeth Herbert v. Commissioner of Internal Revenue [2012]
18 taxmann.com 210 (TC - USA) 746
Knights of Columbus v. Her Majesty the Queen [2012] 18
taxmann.com 211 (TC - Canada) 748
National Westminster Bank, PLC v. The United States [2012]
18 taxmann.com 212 (CFC - USA) 758
Sunbeam Corporation (Canada) Ltd. v. Minister of National
Revenue [2012] 18 taxmann.com 213 (SC - Canada) 767
Taisei Fire Marine Ins. Co., Ltd., et al v. Commissioner of
Internal Revenue [2012] 18 taxmann.com 214 (TC - US) 771
Minister of National Revenue v. Tara Exploration and
Development Co. Ltd. [2012] 18 taxmann.com 215
(SC - Canada) 777
American Income Life Insurance Company v. Her Majesty
the Queen [2012] 18 taxmann.com 204 (TC - Canada) 778
Dell Products v. State [2011] 16 taxmann.com 414 (SC - Norway) 787
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| spelling | Mehta, Amar Verfasser aut Taxmann's permanent establishment in international taxation Amar Mehta Permanent establishment in international taxation Law stated in this book is as on May 2012 New Delhi Taxmann Publ. 2012 S. 5 - 12, 788 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=025348319&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
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| title | Taxmann's permanent establishment in international taxation |
| title_alt | Permanent establishment in international taxation |
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| title_full | Taxmann's permanent establishment in international taxation Amar Mehta |
| title_fullStr | Taxmann's permanent establishment in international taxation Amar Mehta |
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| title_short | Taxmann's permanent establishment in international taxation |
| title_sort | taxmann s permanent establishment in international taxation |
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