Verfügbarkeit: Permanent establishments

Permanent establishments: a domestic taxation, bilateral tax treaty and OECD perspective

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Format:	Buch
Sprache:	English
Veröffentlicht:	Alphen aan den Rijn Kluwer Law Internat. 2014
Ausgabe:	3. ed.
Schlagworte:	OECD > OECD-Musterabkommen zur Vermeidung der Doppelbesteuerung Niederlassungsfreiheit Betriebsstätte Doppelbesteuerung Multinationales Unternehmen Internationales Steuerrecht Aufsatzsammlung
Online-Zugang:	Inhaltsverzeichnis
Beschreibung:	Getr. Zählung
ISBN:	9789041138989 9041138986

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Datensatz im Suchindex

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adam_text	Table of Contents About the Editors v List of Abbreviations xxv Preface xxxv Permanent Establishment in the OECD Model Tax Convention Ekkehart Reimer З §1.01 Fundaments З [A] Domestic Law 5 [1] Why Domestic Law Matters 6 [a] No Taxation Unless National Rules Impose a Tax 6 [b] Impact of Domestic Law on the Interpretation of Terms Used in a DTC 6 [c] Impact of Domestic Law for All Issues Left Open by the DTCs 6 [2] Specific Domestic Concepts 7 [a] Varìances in Permanent Establishment Definition 7 [b] Direct or Indirect Assignment of Profits 8 [c] Territorial Scope of Permanent Establishment Taxation 8 [d] Types of Taxable Transactions 9 [B] Tax Treaty Law 10 [1] Evolution of the PE Concept 10 [2] Justification of the PE Threshold Concept 11 [3] Relationship and Interactions between Articles 5 and 7 OECD MC 13 [4] Articles 5 and 7 OECD MC in the Context of the OECD Model 14 [5] Particularities of Specific DTCs 15 vu Table of Contents [6] Methodology: The Interpretation of Articles S and 7 OECD MC 16 [a] Functions of the Methodological Rules on the Interpretation of Treaty Terms 16 [b] Autonomous DTC Interpretation as the Starting Point 18 [c] General Rules of Treaty Interpretation 19 [d] Reference to Domestic Law as an Exception 22 [7] Approaches to Procedural Coordination 23 [a] Advance Rulings 24 [b] Article 25 OECD MC 24 [c] Compulsory Arbitration under Bilateral DTCs 25 [d] EC Arbitration Convention 25 [C] Permanent Establishment Taxation as a Subject of International Tax Research 26 §1.02 Is There a Permanent Establishment? (Article 5 OECD MC) 31 [A] The Basic Definition (Article 5(1) OECD MC) 34 [1] Place 34 [a] Purpose of the Term 34 [b] Definitions 35 [2] Business and Enterprise 37 [a] Purpose of the Terms 37 [b] Definitions 39 [3] Fixed 43 [a] Purpose of the Term 43 [b] Definition 44 [c] Relative Standards 45 [d] Relocation and Roaming of POBs 46 [4] Permanent 47 [a] Purpose of the Term 47 [b] Definition 48 [c] Beginning and End of a Permanent Establishment 51 id] Insignificant Interruptions 52 [e] Activities of a Recurrent Nature 52 If] Relative Standards 54 [5] Through - Control by the Taxpayer 56 [a] Purpose of the Term 56 [b] Definition 56 [c] Source of Control 57 Id] Relative Standards 57 le] Joint Control 58 [6] Through - Functional Integration 60 [7] Aggregation 62 [a] Contraction of Two or More Synchronous POBs 63 Vili Table of Contents [b] Contraction of Two or More Short-Term Activities at the Same РОВ 64 [c] Diagonal Contractions 64 [d] Intertemporal Force of Attraction 65 [B] Typical Permanent Establisments (Article 5(2) and (3) OECD MC) 66 [1] List of Typical Examples (Article 5(2) OECD MC) 66 [a] Relation to Article 5(1) OECD MC 66 [b] Connections between the Examples in Article 5(2) OECD MC 69 [c] Article 5(2) and the Requirement of a Fixed Place 69 Id] Article 5(2) and the Requirement of Permanence 69 [e] Deviations in State Practice 69 [2] Building Sites, Construction and Installation Projects (Article 5(3) OECD MC) 70 [a] Relation to Article 5(1) and (2) OECD MC 71 [b] Relation to the Other Paragraphs of Article 5 OECD MC 72 [c] Mixed Activities or Facilities 73 [d] Persons Covered 73 [e] Objects Covered 74 [f] Activities Covered 75 fei Aggregation 76 [h] Minimum Period 81 [i] Deviations in State Practice 83 [C] Exclusion of Subordinate POBs (Article 5(4) OECD MC) 84 [1] Functions of Article 5(4) OECD MC 84 [2] The Systematic Relevance of Article 5(4) OECD MC 85 [a] Relationship vis-à-vis Article 5(1) OECD MC 85 [b] Relationship vis-à-vis Article 7 OECD MC 85 [c] Impact on the Issue of Service Permanent Estabüshments 86 [3] The Internal Structure of Article 5(4) (a) to (f) OECD MC 86 [a] Use and Maintenance as Visible Activities 87 [b] Facilities, Stocks and Fixed Places of Business as Visible Locations 87 [c] Goods, Merchandise and Information as Imaginary Objects 88 [d] Intended Activities 89 [4] Preparatory or Auxiliary Character 90 [a] As a General Requirement for Article 5(4) (a) to (f) OECD MC 91 [b] Confinement to Internal and Administrative Activities 93 ix Table of Contents [5] Combinations of Non-qualifying POBs: Article 5(4)(f) OECD MC 93 [6] Deviations in State Practice 94 [D] Agent Permanent Establishments (Article 5(5) to (7) OECD MC) 95 [1] Person (Articles 5(5), 3(1) (a) and (b) OECD MC) 96 [a] Individuals (Article 3(1) (a) OECD MC) 97 [b] Companies and Other Bodies Corporate (Article 3(1)03) OECD MC) 97 [c] Partnerships and Hybríd Entities as Agents 98 Id] No Identity with the Taxpayer 98 [2] Activity (Article 5(5) OECD MC) 99 [3] Authority to Conclude Contracts (Article 5(5) OECD MC) 99 [4] Habitual Exercise of Contracting Authority (Article 5(5) OECD MC) 100 [5] Exclusion of Short-Term Agents 101 [6] Exclusion of Independent Agents (Article 5(6) OECD MC) 101 [a] Persons Covered 102 [b] Acting in the Ordinary Course of One s Business 104 [c] Deviations in State Practice 105 [7] Exclusion of Subordinate and Auxiliary Activities 105 [8] Legal Consequences 106 [a] Scope of Profits Assigned to the Agent Permanent Establishment 106 [b] Remuneration of the Agent and Deduction of Expenses 106 [E] PEs within Groups of Controlling/Controlled Companies (Article 5(7) OECD MC) 107 [1] The Textual Elements of Article 5(7) OECD MC 108 [2] Object and Purpose of Article 5(7) OECD MC 108 [3] Consequences for Different Types of Group Taxation Schemes 109 [a] Full Consolidation Schemes 109 [b] Other Group Taxation Schemes 110 [4] Constellations of Cases 111 [a] Sharing Locations 111 [b] Principle-Agent Tandems 112 [5] Participation in Controlled Foreign Corporations (CFCs) 112 [F] Fixed Bases (Article 14 of the Pre-2000 OECD MC) ИЗ [G] The Broadened Concept of Service Permanent Establishments 114 [1] Overview 114 [2] Service PEs under Article 5(1) OECD MC 115 [3] Alternative OECD Proposal (No. 42.23 OECD MC Comm.) 116 [a] Relation to the Other paragraphs of Article 5 OECD MC 117 Table of Contents [b] 183 Day Rules 117 [с] Project 118 [d] Significant People 119 [e] 50 Per cent Rule 119 [4] Article 5(3)(b) UN MC 120 [H] Examples A-Z 121 [1] Affiliated Companies 121 [2] Agents 121 [3] Branch (Article 5(2)(b) OECD MC) 121 [4] Building Site (Article 5(3) OECD MC) 123 [5] Computer 123 [6] Container Leasing 123 [7] Controlled Foreign Corporations 123 [8] Extraction of Natural Resources (Article 5(2)(f) OECD MC) 124 [9] Factory (Article 5 (2) (d) OECD MC) 124 [10] Gas Well (Article 5(2)(f) OECD MC) 124 [11] Head Office 125 [12] Insurance Companies 125 [13] Internet Server 127 [14] Mass Storage 130 [15] Mine (Article 5(2X0 OECD MC) 130 [16] Natural Resources 131 [17] Office (Article 5(2)(c) OECD MC) 131 [18] Oil Well (Article 5(2) (f) OECD MC) 132 [19] Quarry (Article 5(2) (f) OECD MC) 132 [20] Partnerships 132 [21] Pipeline 132 [22] Place of Management (Article 5(2) (a) OECD MC) 133 [a] Literal Interpretation 133 [b] Linking and Delimitation to Other Articles of the OECD MC 134 [с] The POM Concept in the Context of Article 5 OECD MC 135 [23] Representatives 136 [24] Studios 136 [25] Workshop (Article 5(2)(e) OECD MC) 136 §1.03 Taxation of Business Profits in Permanent Establishment Cases (Article 7 OECD MC) 137 [A] Fundaments 137 [1] The Evolution of the Rules: Once Steady, Now by Leaps and Bounds 137 [a] The 1977 Version of Article 7 OECD MC 138 Xl Table of Contents [b] Genesis of the Authorized OECD Approach (AOA): 1977-2008 139 [c] The 2010 Version of Article 7 OECD MC 141 [d] Retrospective Effect of the AOA? 143 [2] Article 7 in the Context of the OECD MC 144 [3] Business Profits 148 [4] The Relevant Entity 152 [a] Enterprise 152 [b] Permanent Establishment 152 [c] Separate Spheres within a PE as the Relevant Entities (Article 7(5) OECD MC 1977) 155 [5] Authority Competent for the Application of Article 7(2) OECD MC 156 [B] The Basic Rule: Exclusive Taxation by the State of Residence (Article 7(1) OECD MC) 157 [C] The Permanent Establishment Case: Fractioning the Tax Base between the States (Article 7(1) and (2) OECD MC) 157 [1] Direct versus Indirect Methods 159 [2] Focal Width 161 [3] Issues of Quantification 163 [a] Direct Methods 163 [b] Indirect Methods (Article 7(4) OECD MC 1977) 165 [4] Continuity of Choice (Article 7(6) OECD MC 1977) 167 [D] The Functionally Separate Entity Approach (FSEA) in Detail 168 [1] Identifying Transactions and Deadlings 169 [2] Assigning Transactions/Dealings to a PE 170 [a] Assignment of Assets and Liabilities 172 [b] Assignment of Functions, Opportunities and RisL· 17 4 [c] Assignment of Operational Transactions 177 [d] Assignment of Overhead Costs (Article 7(3) OECD MC 1977) 178 [e] Carve-Out of de minimis Functions (Article 7(5) OECD MC 1977) 179 [f] Temporal Aspects 180 [3] Quantifying Transactional Profits 181 [a] Fractioning Transactions 181 [b] Selection of Methods 183 [E] Obligations of the State of Residence in the Case of Article 7(1), 2nd Sentence 184 [1] Exemption versus Credit Method 184 [2] Triangular Cases 185 [F] Corresponding Adjustment (Article 7(3) OECD MC 2010) 187 [1] State Symmetry 188 [2] Constellations Covered by Article 7(3) OECD MC 2010 188 хи Table of Contents [3] Deviations in State Practice 190 [G] Procedural Aspects 191 [1] Advance Pricing Agreements (APAs) 191 [2] Documentation Duties 191 [3] Settlement of Disputes 192 [H] Obligation of the PE State to Grant Non-discriminatory Treatment (Article 24(3) OECD MC) 193 [1] Treatment of Earnings and Expenses 193 [2] Treatment of Profits and Losses 194 §1.04 Tax Planning and Policy Perspectives 195 [A] The Tax Planning Perspective 195 [B] The Treaty Policy Perspective 195 Australia Peter Collins & Garrick Robinson 1 §1.01 Introduction 3 §1.02 Basic Principles 5 [A] Relevance of Permanent Establishments 5 [B] Legal Principles and Resources 6 [C] Key Features of Taxation 7 [D] Tax Rulings 21 §1.03 Definition of Permanent Establishment 23 [A] Definition of Permanent Establishment According to Domestic Law: General Definition 23 [B] National Double Tax Treaties 24 [C] Special Cases 29 [D] Discrepancies between Local Law and Tax Treaties 32 [E] Practical Approach 34 §1.04 Profit Allocation 35 [A] Applicability of Allocation Method 37 [B] Mechanism of the Direct Allocation Method 39 [C] Mechanism of the Indirect Allocation Method 39 [D] Details on the Transfer of Assets or Functions 39 [E] Details on Losses 39 [F] Practical Considerations 40 §1.05 Summary and Outlook 40 Austria Herbert Greinecker & Giilay Karatas 1 §1.01 Introduction 3 §1.02 Basic Principles 3 [A] Relevance of Permanent Establishments 3 [B] Legal Principles and Resources 4 [C] Key Features of Taxation 4 ХШ Table of Contents [D] Tax Rulings 7 §1.03 Definition of Permanent Establishment 7 [A] Definition of Permanent Establishment According to Domestic Law: General Definition 7 [B] National Double Tax Treaties 9 [C] Special Cases 9 [D] Discrepancies between Local Law and Tax Treaties 12 [E] Practical Approach 12 §1.04 Profit Allocation 12 [A] Applicability of Allocation Method 12 [B] Mechanism of the Direct Allocation Method 13 [C] Mechanism of the Indirect Allocation Method 17 [D] Details on the Transfer of Assets or Functions 17 [E] Details on Losses 18 [F] Practical Considerations 18 §1.05 Summary and Outlook 19 Belgium Pascal Janssens, Bertrand Vandepitte & Sofie Van de Perre 1 §1.01 Introduction 3 §1.02 Basic Principles 3 [A] Relevance of Permanent Establishments 3 [B] Legal Principles and Resources 5 [C] Key Features of Taxation 5 [D] Tax Rulings 11 §1.03 Definition of Permanent Establishment 12 [A] Definition of Permanent Establishment According to Domestic Law: General Definition 12 [B] National Double Tax Treaties 14 [C] Special Cases 17 [D] Discrepancies between Local Law and Tax Treaties 25 [E] Practical Approach 25 §1.04 Profit Allocation 25 [A] Applicability of Allocation Method 25 [B] Mechanism of the Direct Allocation Method 26 [C] Mechanism of the Indirect Allocation Method 31 [D] Details on the Transfer of Assets or Functions 32 [E] Details on Losses 32 [1] Tax-Free Mergers/Demergers 32 [2] Migrations 33 [3] Contributions 33 [F] Practical Considerations 35 §1.05 Summary and Outlook 35 xiv Table of Contents China Matthew Mui & Alan Yam 1 §1.01 Introduction 3 §1.02 Basic Principles 4 [A] Relevance of Permanent Establishments 4 [B] Legal Principles and Resources 5 [C] Key Features of Taxation S [D] Tax Rulings 10 §1.03 Definition of Permanent Establishment 10 [A] Definition of Permanent Establishment According to Domestic Law: General Definition 10 [B] National Double Tax Treaties 11 [C] Special Cases 14 [D] Discrepancies between Local Law and Tax Treaties 16 [E] Practical Approach 16 §1.04 Profit Allocation 17 [A] Applicability of Allocation Method 17 [B] Mechanism of the Direct Allocation Method 17 [C] Mechanism of the Indirect Allocation Method 19 [D] Details on the Transfer of Assets or Functions 20 [E] Details on Losses 21 [F] Practical Considerations 21 §1.05 Summary and Outlook 21 Denmark Seren Jesper Hansen, Elizabeth Brandt & Lene Munk Rasmussen 1 §1.01 Introduction 3 §1.02 Basic Principles 4 [A] Relevance of Permanent Establishments 4 [B] Legal Principles and Resources 5 [C] Key Features of Taxation 6 [D] Tax Rulings 12 §1.03 Definition of Permanent Establishment 13 [A] Definition of Permanent Establishment According to Domestic Law: General Definition 13 [B] National Double Tax Treaties 16 [C] Special Cases 16 [D] Discrepancies between Local Law and Tax Treaties 19 [E] Practical Approach 20 §1.04 Profit Allocation 20 [A] Applicability of Allocation Method 20 [B] Mechanism of the Direct Allocation Method 20 [C] Mechanism of the Indirect Allocation Method 29 [D] Details on the Transfer of Assets or Functions 29 xv Table of Contents [E] Details on Losses 30 [F] Practical Considerations 30 §1.05 Summary and Outlook 32 Estonia Iren Koplimets & Karl-Rauno Miljand 1 §1.01 Introduction 3 §1.02 Basic Principles 4 [A] Relevance of Permanent Establishments 4 [B] Legal Principles and Resources 4 [C] Key Features of Taxation 4 [D] Tax Rulings 8 §1.03 Definition of Permanent Establishment 9 [A] Definition of Permanent Establishment According to Domestic Law: General Definition 9 [B] Double Tax Treaties 10 [C] Special Cases 12 [D] Discrepancies between Local Law and Tax Treaties 16 [E] Practical Approach 16 §1.04 Profit Allocation 16 [A] Applicability of Allocation Method 17 [B] Mechanism of the Direct Allocation Method 18 [C] Details on the Transfer of Assets or Functions 18 [D] Details on Losses 19 [E] Practical Considerations 19 §1.05 Summary and Outlook 20 France Renaud Jouffroy & Emmanuel Raingeard de la Blétière 1 §1.01 Introduction 3 §1.02 Basic Principles 3 [A] Relevance of PEs in France 3 [B] Legal Principles and Resources 4 [C] Key Features of Taxation 4 [1] Tax Treaty Network 4 [2] Inbound Cases 4 [a] Corporate Income Tax 4 [b] Branch Tax 5 [c] Other Tax 5 [3] Outbound Cases 6 [4] Double Tax Avoidance: Credit System versus Exemption 6 [5] Legal Compliance in Connection with a PE 7 [6] Accounting and Tax Compliance 9 [D] Ruling Practice 10 xvi Table of Contents §1.03 Definition of Permanent Establishment (PE) 11 [A] Definition of Permanent Establishment According to Domestic Law: General Definition 11 [1] Establishment 12 [2] Dependant Representative 12 [3] Complete Cycle of Commercial Activities 12 [B] Double Tax Treaties (DTTs) of France 13 [1] Deviation of the DTTs to the OECD Model Tax Conventions 13 [a] Article 5§ I of the OECD Model 13 [b] Article 5§2 of the OECD Model 14 [c] Article 5§3 of the OECD Model 15 id] Article 5%4 of the OECD Model 16 [e] Article 5§5 to Article 5§ 7 of the OECD Model 16 [C] Special Cases 17 [1] Services PE 17 [2] Agent PE 18 [3] Server PE 20 [4] Affiliated Companies as PEs 21 [5] Building Sites PE 21 [6] Mobile Phone Masts 22 [7] Market Stand 22 [8] Broadcasting Trucks 22 [D] Discrepancies between Local Law and Tax Treaties 22 [E] Practical Approach 24 §1.04 Profit Allocation 24 [A] Applicability of the Direct or Indirect Allocation Method 24 [B] Mechanism of the Direct Allocation Method 24 [1] Determination of Taxable Income 24 [2] Allocation of Assets, Liabilities, Income and Expenses between Head Office and PE 25 [3] Application of the Direct Method in Certain Industries/Businesses 26 [4] Inbound versus Outbound Cases when Applying the Direct Allocation Method 26 [5] Restrictions under DTTs 26 [C] Mechanism of the Indirect Allocation Method 26 [1] Determination of Taxable Income 26 [2] Application of the Indirect Method in Certain Industries/Businesses 27 [3] Inbound versus Outbound Cases when Applying the Indirect Allocation Method 27 [4] Restrictions under the DTTs 27 [D] Details on the Transfer of Assets or Functions 28 xvii Table of Contents [1] Transfer of Assets 28 [2] Transfer of Functions 28 [3] Restructuring 29 [a] Conversion of the PE into a Subsidiary 29 [b] Transfer of the Assets of a French PE by a French Company to its Non-resident Parent 29 [E] Details on Losses 30 [F] Practical Considerations 31 §1.05 Summary and Outlook 31 Germany Oliver Mattern & Marcin Zimny 1 §1.01 Introduction З §1.02 Basic Principles 3 [A] Relevance of Permanent Establishments 3 [B] Legal Principles and Resources 4 [C] Key Features of Taxation 4 [D] Tax Rulings 8 §1.03 Definition of Permanent Establishment 9 [A] Definition of Permanent Establishment According to Domestic Law: General Definition 9 [B] National Double Tax Treaties 12 [C] Special Cases 15 [D] Discrepancies between Local Law and Tax Treaties 20 [E] Practical Approach 20 §1.04 Profit Allocation 21 [A] Applicability of Allocation Method 21 [B] Mechanism of the Direct Allocation Method 22 [C] Mechanism of the Indirect Allocation Method 25 [D] Details on the Transfer of Assets or Functions 27 [E] Details on Losses 28 [F] Practical Considerations 29 §1.05 Summary and Outlook 29 Hungary Ákos Burján & Ibolya Tóth 1 §1.01 Introduction 3 §1.02 Basic Principles 3 [A] Relevance of Permanent Establishments 3 [B] Legal Principles and Resources 4 [C] Key Features of Taxation 4 [D] Tax Rulings 11 §1.03 Definition of Permanent Establishment 12 xvui Table of Contents [A] Definition of Permanent Establishment According to Domestic Law: General Definition 12 [B] National Double Tax Treaties 14 [C] Special Cases 16 [D] Discrepancies between Local Law and Tax Treaties 23 [E] Practical Approach 23 §1.04 Profit Allocation 23 [A] Applicability of Allocation Method 23 [B] Mechanism of the Direct Allocation Method 23 [C] Mechanism of the Indirect Allocation Method 27 [D] Details on the Transfer of Assets or Functions 28 [E] Details on Losses 29 [F] Practical Considerations 30 §1.05 Summary and Outlook 30 India Ketan Daini, Vishal J.Shah & Smit Sheth 1 §1.01 Introduction 3 §1.02 Basic Principles 4 [A] Relevance of Permanent Establishments 4 [B] Legal Principles and Resources 5 [C] Key Features of Taxation 5 [D] Advance Rulings 13 §1.03 Definition of Permanent Establishment Business Connection According to Domestic Law: General Definition 14 [A] Definition of Permanent Establishment According to Domestic Law: General Definition 15 [B] National Double Tax Treaties 16 [C] Special Cases 19 [D] Discrepancies between Local Law and Tax Treaties 25 [E] Practical Approach 25 §1.04 Profit Allocation 26 [A] Applicability of Allocation Method 28 [B] Mechanism of the Direct Allocation Method 28 [C] Mechanism of the Indirect Allocation Method 28 [D] Details on the Transfer of Assets or Functions 28 [E] Details on Losses / Disallowance of Head Office Expenses 29 [F] Practical Considerations 30 §1.05 Summary and Outlook 30 Italy Fabrizio Acerbis & Francesco Nuzzolo 1 §1.01 Introduction 3 §1.02 Basic Principles 3 [A] Relevance of Permanent Establishments 3 xix Table of Contents [B] Legal Principles and Resources 4 [C] Key Features of Taxation 4 [D] Tax Rulings 8 §1.03 Definition of Permanent Establishment 9 [A] Definition of Permanent Establishment According to Domestic Law: General Definition 9 [B] National Double Tax Treaties 10 [C] Special Cases 11 [D] Discrepancies between Local Law and Tax Treaties 16 [E] Practical Approach 16 §1.04 Profit Allocation 16 [A] Applicability of Allocation Method 16 [B] Mechanism of the Direct Allocation Method 17 [C] Mechanism of the Indirect Allocation Method 21 [D] Details on the Transfer of Assets or Functions 21 [E] Details on Losses 22 [F] Practical Considerations 22 §1.05 Summary and Outlook 23 Japan Yoshiyasu Okada & Yumiko Ami 1 §1.01 Introduction 3 §1.02 Basic Principles 3 [A] Relevance of Permanent Establishments 3 [B] Legal Principles and Resources 4 [C] Key Features of Taxation 5 [D] Tax Rulings 13 §1.03 Definition of Permanent Establishment 14 [A] Definition of Permanent Establishment According to Domestic Law: General Definition 14 [B] Double Tax Treaties 16 [C] Special Cases 16 [D] Discrepancies between Local Law and Tax Treaties 23 [E] Practical Approach 23 §1.04 Profit Allocation 23 [A] Applicability of Allocation Method 24 [B] Mechanism of the Direct Allocation Method 24 [C] Mechanism of the Indirect Allocation Method 26 [D] Details on the Transfer of Assets or Functions 26 [E] Details on Losses 26 [F] Practical Considerations 27 §1.05 Summary and Outlook 27 xx Table of Contents The Netherlands Suzanne Boers, Hein Vermeulen & Ciska Wisman 1 §1.01 Introduction 3 §1.02 Basic Principles 4 [A] Relevance of Permanent Establishments 4 [B] Legal Principles and Resources 5 [C] Key Features of Taxation 5 [D] Tax Rulings 10 §1.03 Definition of Permanent Establishment 11 [A] Definition of Permanent Establishment According to Domestic Law: General Definition 11 [B] National Double Tax Treaties 15 [C] Special Cases 16 [D] Discrepancies between Local Law and Tax Treaties 19 [E] Practical Approach 19 §1.04 Profit Allocation 19 [A] Applicability of Allocation Method 21 [B] Mechanism of the Direct Allocation Method 22 [C] Mechanism of the Indirect Allocation Method 26 [D] Details on the Transfer of Assets or Functions 26 [E] Details on Losses 27 [F] Practical Considerations 29 §1.05 Summary and Outlook 29 Russia Mikhail Filinov, Natalia Kuznetsova, Valeria Lukina & Boris Ostrovskiy 1 §1.01 Introduction 3 §1.02 Basic Principles 4 [A] Relevance of Permanent Establishments 4 [B] Legal Principles and Resources 6 [C] Key Features of Taxation 7 [D] Tax Rulings 17 §1.03 Definition of Permanent Establishment 18 [A] Definition of Permanent Establishment According to Domestic Law: General Definition 18 [B] National Double Tax Treaties 23 [C] Special Cases 25 [D] Discrepancies between Local Law and Tax Treaties 32 [E] Practical Approach 32 §1.04 Profit Allocation 33 [A] Applicability of Allocation Method 33 [B] Mechanism of the Direct Allocation Method 34 [C] Mechanism of the Indirect Allocation Method 38 [D] Details on the Transfer of Assets or Functions 39 xxi Table of Contents [E] Details on Losses 39 [F] Practical Considerations 39 §1.05 Summary and Outlook 40 Spain Ramón Multerai & Anna Mallol 1 §1.01 Introduction 3 §1.02 Basic Principles 3 [A] Relevance of Permanent Establishments 3 [B] Legal Principles and Resources 3 [C] Key Features of Taxation 4 [D] Tax Rulings 7 §1.03 Definition of Permanent Establishment 7 [A] Definition of Permanent Establishment According to Domestic Law: General Definition 7 [B] National Double Tax Treaties 8 [C] Special Cases 9 [D] Discrepancies between Local Law and Tax Treaties 13 [E] Practical Approach 14 §1.04 Profit Allocation 14 [A] Applicability of Allocation Method 14 [B] Mechanism of the Direct Allocation Method 14 [C] Mechanism of the Indirect Allocation Method 17 [D] Details on the Transfer of Assets or Functions 17 [E] Details on Losses 17 [F] Practical Considerations 18 §1.05 Summary and Outlook 18 Sweden Gunnar Andersson & Roger Gavelin 1 §1.01 Introduction 3 §1.02 Basic Principles 4 [A] Relevance of Permanent Establishments 4 [B] Legal Principles and Resources 4 [C] Key Features of Taxation 5 [D] Tax Rulings 6 §1.03 Definition of Permanent Establishment 7 [A] Definition of Permanent Establishment According to Domestic Law: General Definition 7 [B] National Double Tax Treaties 7 [C] Special Cases 8 [D] Discrepancies between Local Law and Tax Treaties 10 [E] Practical Approach 10 §1.04 Profit Allocation 11 [A] Applicability of Allocation Method 11 xxii Table of Contents [B] Mechanism of the Direct Allocation Method 11 [C] Mechanism of the Indirect Allocation Method 11 [D] Details on the Transfer of Assets or Functions 12 [E] Details on Losses 12 §1.05 Summary and Outlook 13 Switzerland Stefan Schmid & Marianne Orell 1 §1.01 Introduction 3 §1.02 Basic Principles 4 [A] Relevance of Permanent Establishments 4 [B] Legal Principles and Resources 4 [C] Key Features of Taxation S [D] Ruling Practice 8 §1.03 Definition of Permanent Establishment 9 [A] Definition of Permanent Establishment According to Domestic Law: General Definition 11 [B] Double Taxation Treaties 13 [C] Special Cases 14 [D] Discrepancies between Domestic Law and Tax Treaties 16 [E] Practical Approach 17 §1.04 Profit Allocation 17 [A] Applicability of Allocation Method 17 [B] Mechanism of the Direct Allocation Method 20 [C] Mechanism of the Indirect Allocation Method 21 [D] Details on the Transfer of Assets or Functions 21 [E] Details on Losses 22 [F] Practical Considerations 22 §1.05 Summary and Outlook 23 United Kingdom Peter Cussons & Chloë Paterson 1 §1.01 Introduction 3 §1.02 Basic Principles 4 [A] Relevance of Permanent Establishments 4 [B] Legal Principles and Resources 5 [C] Key Features of Taxation 6 [D] Tax Rulings 12 §1.03 Definition of Permanent Establishment 13 [A] Definition of Permanent Establishment According to Domestic Law: General Definition 13 [B] National Double Tax Treaties 15 [C] Special Cases 15 [D] Discrepancies between Local Law and Tax Treaties 17 [E] Practical Approach 18 xxiii Table of Contents §1.04 Profit Allocation 18 [A] Applicability of Allocation Method 18 [B] Mechanism of the Direct Allocation Method 19 [C] Mechanism of the Indirect Allocation Method 20 [D] Details on the Transfer of Assets or Functions 20 [E] Details on Losses 23 [F] Practical Considerations 23 §1.05 Summary and Outlook 24 United States Oren Penn & Daniel Rinke 1 §1.01 Introduction 3 §1.02 Basic Principles 3 [A] Relevance of Permanent Establishments 3 [B] Legal Principles and Resources 4 [C] Key Features of Taxation 5 [D] Tax Rulings 7 §1.03 Definition of Permanent Establishment 8 [A] Definition of Permanent Establishment According to Domestic Law: General Definition 8 [B] National Double Tax Treaties 11 [C] Special Cases 11 [D] Discrepancies between Local Law and Tax Treaties 16 [E] Practical Approach 17 §1.04 Profit Allocation 17 [A] Applicability of Allocation Method 17 [B] Mechanism of the Direct Allocation Method 19 [C] Mechanism of the Indirect Allocation Method 22 [D] Details on the Transfer of Assets or Functions 22 [E] Details on Losses 23 [F] Practical Considerations 24 §1.05 Summary and Outlook 24 Index 1 xxiv
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spelling	Permanent establishments a domestic taxation, bilateral tax treaty and OECD perspective Ed.: Ekkehart Reimer ... 3. ed. Alphen aan den Rijn Kluwer Law Internat. 2014 Getr. Zählung txt rdacontent n rdamedia nc rdacarrier OECD OECD-Musterabkommen zur Vermeidung der Doppelbesteuerung (DE-588)4358384-2 gnd rswk-swf Niederlassungsfreiheit (DE-588)4126282-7 gnd rswk-swf Betriebsstätte (DE-588)4145066-8 gnd rswk-swf Doppelbesteuerung (DE-588)4012744-8 gnd rswk-swf Multinationales Unternehmen (DE-588)4075092-9 gnd rswk-swf Internationales Steuerrecht (DE-588)4027451-2 gnd rswk-swf (DE-588)4143413-4 Aufsatzsammlung gnd-content Internationales Steuerrecht (DE-588)4027451-2 s OECD OECD-Musterabkommen zur Vermeidung der Doppelbesteuerung (DE-588)4358384-2 u Multinationales Unternehmen (DE-588)4075092-9 s Betriebsstätte (DE-588)4145066-8 s Niederlassungsfreiheit (DE-588)4126282-7 s Doppelbesteuerung (DE-588)4012744-8 s 1\p DE-604 Reimer, Ekkehart 1969- Sonstige (DE-588)130116440 oth Digitalisierung Bundesfinanzhof application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=026794909&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis 1\p cgwrk 20201028 DE-101 https://d-nb.info/provenance/plan#cgwrk
spellingShingle	Permanent establishments a domestic taxation, bilateral tax treaty and OECD perspective OECD OECD-Musterabkommen zur Vermeidung der Doppelbesteuerung (DE-588)4358384-2 gnd Niederlassungsfreiheit (DE-588)4126282-7 gnd Betriebsstätte (DE-588)4145066-8 gnd Doppelbesteuerung (DE-588)4012744-8 gnd Multinationales Unternehmen (DE-588)4075092-9 gnd Internationales Steuerrecht (DE-588)4027451-2 gnd
subject_GND	(DE-588)4358384-2 (DE-588)4126282-7 (DE-588)4145066-8 (DE-588)4012744-8 (DE-588)4075092-9 (DE-588)4027451-2 (DE-588)4143413-4
title	Permanent establishments a domestic taxation, bilateral tax treaty and OECD perspective
title_auth	Permanent establishments a domestic taxation, bilateral tax treaty and OECD perspective
title_exact_search	Permanent establishments a domestic taxation, bilateral tax treaty and OECD perspective
title_full	Permanent establishments a domestic taxation, bilateral tax treaty and OECD perspective Ed.: Ekkehart Reimer ...
title_fullStr	Permanent establishments a domestic taxation, bilateral tax treaty and OECD perspective Ed.: Ekkehart Reimer ...
title_full_unstemmed	Permanent establishments a domestic taxation, bilateral tax treaty and OECD perspective Ed.: Ekkehart Reimer ...
title_short	Permanent establishments
title_sort	permanent establishments a domestic taxation bilateral tax treaty and oecd perspective
title_sub	a domestic taxation, bilateral tax treaty and OECD perspective
topic	OECD OECD-Musterabkommen zur Vermeidung der Doppelbesteuerung (DE-588)4358384-2 gnd Niederlassungsfreiheit (DE-588)4126282-7 gnd Betriebsstätte (DE-588)4145066-8 gnd Doppelbesteuerung (DE-588)4012744-8 gnd Multinationales Unternehmen (DE-588)4075092-9 gnd Internationales Steuerrecht (DE-588)4027451-2 gnd
topic_facet	OECD OECD-Musterabkommen zur Vermeidung der Doppelbesteuerung Niederlassungsfreiheit Betriebsstätte Doppelbesteuerung Multinationales Unternehmen Internationales Steuerrecht Aufsatzsammlung
url	http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=026794909&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA
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