Preventing the Artificial Avoidance of Permanent Establishment Status, Action 7 - 2015 Final Report:
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 cou...
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| Format: | Elektronisch E-Book |
|---|---|
| Sprache: | English |
| Veröffentlicht: |
Paris
OECD Publishing
2015
|
| Schriftenreihe: | OECD/G20 Base Erosion and Profit Shifting Project
|
| Schlagworte: | |
| Online-Zugang: | kostenfrei |
| Zusammenfassung: | 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 |
| Beschreibung: | 1 Online-Ressource (48 Seiten) 21 x 28cm |
| ISBN: | 9789264241220 |
| DOI: | 10.1787/9789264241220-en |
Internformat
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| id | DE-604.BV047937900 |
| illustrated | Not Illustrated |
| index_date | 2024-07-03T19:35:08Z |
| indexdate | 2024-12-19T19:01:36Z |
| institution | BVB |
| isbn | 9789264241220 |
| language | English |
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| physical | 1 Online-Ressource (48 Seiten) 21 x 28cm |
| psigel | ZDB-13-SOC |
| publishDate | 2015 |
| publishDateSearch | 2015 |
| publishDateSort | 2015 |
| publisher | OECD Publishing |
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| series2 | OECD/G20 Base Erosion and Profit Shifting Project |
| spelling | Preventing the Artificial Avoidance of Permanent Establishment Status, Action 7 - 2015 Final Report Organisation for Economic Co-operation and Development Paris OECD Publishing 2015 1 Online-Ressource (48 Seiten) 21 x 28cm txt rdacontent c rdamedia cr rdacarrier OECD/G20 Base Erosion and Profit Shifting Project 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 Taxation https://doi.org/10.1787/9789264241220-en Verlag kostenfrei Volltext |
| spellingShingle | Preventing the Artificial Avoidance of Permanent Establishment Status, Action 7 - 2015 Final Report Taxation |
| title | Preventing the Artificial Avoidance of Permanent Establishment Status, Action 7 - 2015 Final Report |
| title_auth | Preventing the Artificial Avoidance of Permanent Establishment Status, Action 7 - 2015 Final Report |
| title_exact_search | Preventing the Artificial Avoidance of Permanent Establishment Status, Action 7 - 2015 Final Report |
| title_exact_search_txtP | Preventing the Artificial Avoidance of Permanent Establishment Status, Action 7 - 2015 Final Report |
| title_full | Preventing the Artificial Avoidance of Permanent Establishment Status, Action 7 - 2015 Final Report Organisation for Economic Co-operation and Development |
| title_fullStr | Preventing the Artificial Avoidance of Permanent Establishment Status, Action 7 - 2015 Final Report Organisation for Economic Co-operation and Development |
| title_full_unstemmed | Preventing the Artificial Avoidance of Permanent Establishment Status, Action 7 - 2015 Final Report Organisation for Economic Co-operation and Development |
| title_short | Preventing the Artificial Avoidance of Permanent Establishment Status, Action 7 - 2015 Final Report |
| title_sort | preventing the artificial avoidance of permanent establishment status action 7 2015 final report |
| topic | Taxation |
| topic_facet | Taxation |
| url | https://doi.org/10.1787/9789264241220-en |