TAXATION OF BUSINESS PROFITS IN THE 21ST CENTURY - SELECTED ISSUES UNDER TAX TREATIES.:
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| Format: | Elektronisch E-Book |
| Sprache: | English |
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[2013]
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| Schriftenreihe: | IBFD tax research series.
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| Online-Zugang: | Volltext |
| Beschreibung: | 1 online resource |
| ISBN: | 9087221908 9789087221904 |
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| 505 | 0 | |a Intro -- Title Page -- Copyright Page -- Foreword -- Preface -- General Acknowledgements -- Introduction -- Table of Contents -- Part One: Issues Relating to Article 5 -- Chapter 1: At the Disposal of -- The Way towards a Broader Concept -- 1.1. Introduction -- 1.2. An ambiguous concept -- 1.3. Unsettled issues surrounding the "at the disposal of " concept -- 1.4. Case law: Stories from more than three decades -- 1.5. Analysis of examples in the Commentary on the OECD Model (2010) -- 1.6. Concluding remarks -- Chapter 2: A Certain Degree of Permanence -- Between Temporary and Everlasting Business Activities -- 2.1. Introduction -- 2.2. Historical development -- 2.3. A certain degree of permanence -- 2.4. Insights from case law -- 2.4.1. PGS Geophysical AS v. Government of Norway -- 2.4.2. Fugro Engineers BV v. Assistant Commissioner of Income Tax -- 2.5. Recurrent activities -- 2.6. One-off projects -- 2.7. Subcontractor permanent establishment -- 2.8. Concluding remarks -- Chapter 3: In the Name of Clarity: Defining a Dependent Agent Permanent Establishment -- 3.1. The crux of the matter -- 3.2. The agent under article 5(5) -- 3.2.1. Background -- 3.2.2. Parenthesis: A brief excursion into the law of agency -- 3.2.2.1. Agency under civil law systems -- 3.2.2.2. Agency under common law systems -- 3.2.2.3. A brief comparison of both systems -- 3.3. "In the name of" the enterprise -- 3.3.1. A literal interpretation? -- 3.3.2. Effects of a strictly literal interpretation -- 3.3.3. The intervention of the Commentary -- 3.4. Article 5(5) and commissionaire arrangements -- 3.4.1. The ties that "bind": Zimmer and Dell -- 3.4.2. Spain goes its own way -- 3.4.3. The wheel comes full circle? The Boston Scientific case -- 3.5. Concluding remarks -- Chapter 4: Withholding Taxes on Services Income -- A 21st Century Outlaw or a Necessary Evil?. | |
| 505 | 8 | |a 4.1. Introduction -- 4.2. Withholding taxes on services income -- 4.2.1. Withholding taxes on services income under domestic law -- 4.2.2. Source or nexus of services income under domestic law -- 4.2.3. Withholding taxes on services income under tax treaties -- 4.2.4. Impact of tax treaties on withholding taxes on services income -- 4.3. Withholding tax implications of payments under cost contribution arrangements -- 4.3.1. Are payments under CCAs for the supply of know-how? -- 4.3.2. Are payments under CCAs for the provision of services? -- 4.3.3. Are payments under CCAs for an outright sale? -- 4.3.4. Source or nexus of payments under CCAs -- 4.4. Concluding remarks -- Appendix A -- Source State Withholding Taxes on Services Income of Non-Residents -- Chapter 5: Controversies Involving the Taxation of Cross-Border Telecommunication Income: Is There a Need for New Rules? -- 5.1. Introduction -- 5.2. Overview of telecommunication services -- 5.2.1. Transmissions made through satellites -- 5.2.2. Transmissions made through cables -- 5.2.3. Transmissions made through roaming -- 5.2.4. Transmissions made through cloud computing and web hosting -- 5.2.5. Transmissions made through radio spectrum -- 5.3. Application of the permanent establishment concept to telecommunication transactions -- 5.3.1. Are the activities performed in any jurisdiction? -- 5.3.2. Is there a fixed place of the foreign operator? -- 5.3.3. Is the fixed place at the disposal of the foreign operator? -- 5.3.4. Are core activities performed through the fixed place of business? -- 5.4. How does the definition of royalties fit with telecommunication transactions? -- 5.4.1. Are the payments made for the use of, or right to use property or information or a secret process? -- 5.4.2. Are the payments made for a transfer of "know-how"?. | |
| 505 | 8 | |a 5.4.3. Are the payments made for the leasing of industrial, commercial or scientific equipment? -- 5.5. Possible solutions to tax these transactions -- 5.5.1. Is the tax levied on basic telecommunication charges a solution? -- 5.5.2. Is a global formulary apportionment a solution? -- 5.5.3. Is a withholding tax on deductible expenses a solution? -- 5.5.4. Is a "virtual permanent establishment" a solution? -- 5.6. Concluding remarks -- Part Two Issues Relating to Article 7 -- Chapter 6: The Authorized OECD Approach: An Overview -- 6.1. Introduction -- 6.2. The separate and independent enterprise approach and the authorized OECD approach -- 6.2.1. Origins of the separate and independent enterprise approach -- 6.2.2. The "relevant business activity" approach and the "separate entity approach" -- 6.2.3. Chronology of the work of the OECD Working Parties -- 6.3. Overview of the authorized OECD approach: From restricted independence to total independence of the permanent establishment -- 6.3.1. The 2008 OECD Model update: the amendment to the Commentary on Article 7 -- 6.3.2. The 2010 OECD Model update: the new article 7 and its Commentary -- 6.4. The authorized OECD approach: Two steps -- 6.4.1. First step: The functional separate entity approach -- 6.4.2. Second step: Remuneration of the dealings -- 6.5. The authorized OECD approach: Controversial issues -- 6.5.1. Application of the arm's length principle and OECD Guidelines to the attribution of profits to permanent establishments -- 6.5.2. Domestic legislation limitations for the application of the authorized OECD approach -- 6.5.3. Lack of consensus in key aspects of the authorized OECD approach -- 6.5.4. Implementation issues for taxpayers -- 6.5.5. Dependent agent PE -- 6.5.6. Non-discrimination -- 6.5.7. Legal certainty -- 6.5.8. EU law -- 6.6. Concluding remarks. | |
| 505 | 8 | |a Chapter 7: Capital Structure and Financing of Permanent Establishments -- 7.1. Preliminary notes -- 7.2. Historical evolution -- 7.2.1. Genesis: The League of Nations era -- 7.2.2. OECD era -- 7.2.2.1. A new beginning: 1963, 1977 and 1992 OECD Models -- 7.2.2.2. OECD report on international banking enterprises: 1984 -- 7.2.2.3. The expansion period: OECD report on attribution of income to PEs of 1994 and OECD Models of 1996-2005 -- 7.2.2.4. Discussion draft on attribution of profits to permanent establishments: 2001 -- 7.2.2.5. Draft Reports 2004-2006 -- 7.2.2.6. Contemporary period: 2008 and 2010 OECD Models -- 7.3. Financing permanent establishment activities -- 7.3.1. Debt vs. equity -- 7.3.2. Funding of a permanent establishment -- 7.3.3. Authorized OECD approach -- 7.3.4. Determination of permanent establishment funding -- 7.3.5. Free capital: preliminary remarks -- 7.3.5.1. Capital allocation approach -- 7.3.5.2. Thin capitalization approach -- 7.3.5.3. Economic allocation approach -- 7.3.5.4. Safe harbour approach: quasi-thin capitalization approach -- 7.3.5.5. Common issues related to the allocation of free capital -- 7.4. Adjusting interest expenses -- 7.5. Concluding remarks -- Chapter 8: Permanent Establishments and Intangibles: When Did Notional Royalties Become a Reality? -- 8.1. Setting the scene: The importance of intangible assets in the current economic environment -- 8.2. Historical development of the treatment of intangible assets for purposes of attributing profits to permanent establishments -- 8.2.1. Work undertaken by the League of Nations -- 8.2.2. Early versions of the OECD Model -- 8.2.3. The 1994 twist -- 8.3. Current state of affairs: The treatment of intangible assets under the authorized OECD approach -- 8.3.1. Early stages: the 2001 discussion draft on the attribution of profits to permanent establishments. | |
| 505 | 8 | |a 8.3.2. Shaping the authorized OECD approach -- 8.4. The future implementation of the 2010 report on the attribution of profits to permanent establishments -- Chapter 9: How Fiction Becomes Reality: Equal Treatment for Permanent Establishments and Resident Enterprises -- 9.1. Introduction -- 9.2. Preliminary remarks -- 9.3. Two approaches towards the equal treatment of permanent establishments and resident enterprises -- 9.3.1. First approach: source taxation right for notional payments -- 9.3.2. Second approach: exclusive source taxation rights over the profits attributable to a PE and shared taxation rights for its profit remittances -- 9.4. The consequences of implementing either of the two proposals -- 9.4.1. Economic double taxation vs. taxation of retained profits -- 9.4.2. Deferred taxation -- 9.4.3. Determination of profits attributable to a PE -- 9.5. Concluding remarks -- Chapter 10: The Applicability of the AOA to Existing Tax Treaties -- A Matter of Interpretation? -- 10.1. Background -- 10.2. Scope of this chapter -- 10.3. Role of the OECD Commentary in the interpretation and application of tax treaties -- 10.3.1. Legal character of the OECD Commentary -- 10.3.2. Vienna Convention -- 10.4. Effects of changes to the OECD Commentary -- 10.4.1. Ambulatory or static interpretation? -- 10.4.2. Where subsequent amendments are disregarded: The NatWest case -- 10.4.3. Is there support for the ambulatory use of the Commentary? -- 10.4.3.1. Position of OECD on the dynamics of the Commentary -- 10.4.3.2. Fitting the Commentary into the framework of the Vienna Convention -- 10.4.3.3. The degree of the change -- 10.5. Effect of 2008 Commentary on existing tax treaties -- 10.5.1. Treaties concluded after the 2008 amendments to the Commentary -- 10.5.2. Treaties concluded before the 2008 amendments to the Commentary. | |
| 650 | 0 | |a International business enterprises |x Taxation |x Law and legislation. |0 http://id.loc.gov/authorities/subjects/sh85067382 | |
| 650 | 0 | |a Double taxation. |0 http://id.loc.gov/authorities/subjects/sh85132863 | |
| 650 | 0 | |a Branches (Business enterprises) |x Taxation |x Law and legislation. | |
| 650 | 0 | |a Business enterprises, Foreign |x Taxation |x Law and legislation. |0 http://id.loc.gov/authorities/subjects/sh95008420 | |
| 650 | 6 | |a Double imposition. | |
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| 700 | 1 | |a Perdelwitz, Andreas. |0 http://id.loc.gov/authorities/names/n2013059360 | |
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| 776 | 0 | 8 | |i Print version: |a Gutiérrez, Carlos |t Taxation of Business Profits in the 21st Century |d Amsterdam : IBFD Publications USA, Incorporated,c2013 |z 9789087221898 |
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| contents | Intro -- Title Page -- Copyright Page -- Foreword -- Preface -- General Acknowledgements -- Introduction -- Table of Contents -- Part One: Issues Relating to Article 5 -- Chapter 1: At the Disposal of -- The Way towards a Broader Concept -- 1.1. Introduction -- 1.2. An ambiguous concept -- 1.3. Unsettled issues surrounding the "at the disposal of " concept -- 1.4. Case law: Stories from more than three decades -- 1.5. Analysis of examples in the Commentary on the OECD Model (2010) -- 1.6. Concluding remarks -- Chapter 2: A Certain Degree of Permanence -- Between Temporary and Everlasting Business Activities -- 2.1. Introduction -- 2.2. Historical development -- 2.3. A certain degree of permanence -- 2.4. Insights from case law -- 2.4.1. PGS Geophysical AS v. Government of Norway -- 2.4.2. Fugro Engineers BV v. Assistant Commissioner of Income Tax -- 2.5. Recurrent activities -- 2.6. One-off projects -- 2.7. Subcontractor permanent establishment -- 2.8. Concluding remarks -- Chapter 3: In the Name of Clarity: Defining a Dependent Agent Permanent Establishment -- 3.1. The crux of the matter -- 3.2. The agent under article 5(5) -- 3.2.1. Background -- 3.2.2. Parenthesis: A brief excursion into the law of agency -- 3.2.2.1. Agency under civil law systems -- 3.2.2.2. Agency under common law systems -- 3.2.2.3. A brief comparison of both systems -- 3.3. "In the name of" the enterprise -- 3.3.1. A literal interpretation? -- 3.3.2. Effects of a strictly literal interpretation -- 3.3.3. The intervention of the Commentary -- 3.4. Article 5(5) and commissionaire arrangements -- 3.4.1. The ties that "bind": Zimmer and Dell -- 3.4.2. Spain goes its own way -- 3.4.3. The wheel comes full circle? The Boston Scientific case -- 3.5. Concluding remarks -- Chapter 4: Withholding Taxes on Services Income -- A 21st Century Outlaw or a Necessary Evil?. 4.1. Introduction -- 4.2. Withholding taxes on services income -- 4.2.1. Withholding taxes on services income under domestic law -- 4.2.2. Source or nexus of services income under domestic law -- 4.2.3. Withholding taxes on services income under tax treaties -- 4.2.4. Impact of tax treaties on withholding taxes on services income -- 4.3. Withholding tax implications of payments under cost contribution arrangements -- 4.3.1. Are payments under CCAs for the supply of know-how? -- 4.3.2. Are payments under CCAs for the provision of services? -- 4.3.3. Are payments under CCAs for an outright sale? -- 4.3.4. Source or nexus of payments under CCAs -- 4.4. Concluding remarks -- Appendix A -- Source State Withholding Taxes on Services Income of Non-Residents -- Chapter 5: Controversies Involving the Taxation of Cross-Border Telecommunication Income: Is There a Need for New Rules? -- 5.1. Introduction -- 5.2. Overview of telecommunication services -- 5.2.1. Transmissions made through satellites -- 5.2.2. Transmissions made through cables -- 5.2.3. Transmissions made through roaming -- 5.2.4. Transmissions made through cloud computing and web hosting -- 5.2.5. Transmissions made through radio spectrum -- 5.3. Application of the permanent establishment concept to telecommunication transactions -- 5.3.1. Are the activities performed in any jurisdiction? -- 5.3.2. Is there a fixed place of the foreign operator? -- 5.3.3. Is the fixed place at the disposal of the foreign operator? -- 5.3.4. Are core activities performed through the fixed place of business? -- 5.4. How does the definition of royalties fit with telecommunication transactions? -- 5.4.1. Are the payments made for the use of, or right to use property or information or a secret process? -- 5.4.2. Are the payments made for a transfer of "know-how"?. 5.4.3. Are the payments made for the leasing of industrial, commercial or scientific equipment? -- 5.5. Possible solutions to tax these transactions -- 5.5.1. Is the tax levied on basic telecommunication charges a solution? -- 5.5.2. Is a global formulary apportionment a solution? -- 5.5.3. Is a withholding tax on deductible expenses a solution? -- 5.5.4. Is a "virtual permanent establishment" a solution? -- 5.6. Concluding remarks -- Part Two Issues Relating to Article 7 -- Chapter 6: The Authorized OECD Approach: An Overview -- 6.1. Introduction -- 6.2. The separate and independent enterprise approach and the authorized OECD approach -- 6.2.1. Origins of the separate and independent enterprise approach -- 6.2.2. The "relevant business activity" approach and the "separate entity approach" -- 6.2.3. Chronology of the work of the OECD Working Parties -- 6.3. Overview of the authorized OECD approach: From restricted independence to total independence of the permanent establishment -- 6.3.1. The 2008 OECD Model update: the amendment to the Commentary on Article 7 -- 6.3.2. The 2010 OECD Model update: the new article 7 and its Commentary -- 6.4. The authorized OECD approach: Two steps -- 6.4.1. First step: The functional separate entity approach -- 6.4.2. Second step: Remuneration of the dealings -- 6.5. The authorized OECD approach: Controversial issues -- 6.5.1. Application of the arm's length principle and OECD Guidelines to the attribution of profits to permanent establishments -- 6.5.2. Domestic legislation limitations for the application of the authorized OECD approach -- 6.5.3. Lack of consensus in key aspects of the authorized OECD approach -- 6.5.4. Implementation issues for taxpayers -- 6.5.5. Dependent agent PE -- 6.5.6. Non-discrimination -- 6.5.7. Legal certainty -- 6.5.8. EU law -- 6.6. Concluding remarks. Chapter 7: Capital Structure and Financing of Permanent Establishments -- 7.1. Preliminary notes -- 7.2. Historical evolution -- 7.2.1. Genesis: The League of Nations era -- 7.2.2. OECD era -- 7.2.2.1. A new beginning: 1963, 1977 and 1992 OECD Models -- 7.2.2.2. OECD report on international banking enterprises: 1984 -- 7.2.2.3. The expansion period: OECD report on attribution of income to PEs of 1994 and OECD Models of 1996-2005 -- 7.2.2.4. Discussion draft on attribution of profits to permanent establishments: 2001 -- 7.2.2.5. Draft Reports 2004-2006 -- 7.2.2.6. Contemporary period: 2008 and 2010 OECD Models -- 7.3. Financing permanent establishment activities -- 7.3.1. Debt vs. equity -- 7.3.2. Funding of a permanent establishment -- 7.3.3. Authorized OECD approach -- 7.3.4. Determination of permanent establishment funding -- 7.3.5. Free capital: preliminary remarks -- 7.3.5.1. Capital allocation approach -- 7.3.5.2. Thin capitalization approach -- 7.3.5.3. Economic allocation approach -- 7.3.5.4. Safe harbour approach: quasi-thin capitalization approach -- 7.3.5.5. Common issues related to the allocation of free capital -- 7.4. Adjusting interest expenses -- 7.5. Concluding remarks -- Chapter 8: Permanent Establishments and Intangibles: When Did Notional Royalties Become a Reality? -- 8.1. Setting the scene: The importance of intangible assets in the current economic environment -- 8.2. Historical development of the treatment of intangible assets for purposes of attributing profits to permanent establishments -- 8.2.1. Work undertaken by the League of Nations -- 8.2.2. Early versions of the OECD Model -- 8.2.3. The 1994 twist -- 8.3. Current state of affairs: The treatment of intangible assets under the authorized OECD approach -- 8.3.1. Early stages: the 2001 discussion draft on the attribution of profits to permanent establishments. 8.3.2. Shaping the authorized OECD approach -- 8.4. The future implementation of the 2010 report on the attribution of profits to permanent establishments -- Chapter 9: How Fiction Becomes Reality: Equal Treatment for Permanent Establishments and Resident Enterprises -- 9.1. Introduction -- 9.2. Preliminary remarks -- 9.3. Two approaches towards the equal treatment of permanent establishments and resident enterprises -- 9.3.1. First approach: source taxation right for notional payments -- 9.3.2. Second approach: exclusive source taxation rights over the profits attributable to a PE and shared taxation rights for its profit remittances -- 9.4. The consequences of implementing either of the two proposals -- 9.4.1. Economic double taxation vs. taxation of retained profits -- 9.4.2. Deferred taxation -- 9.4.3. Determination of profits attributable to a PE -- 9.5. Concluding remarks -- Chapter 10: The Applicability of the AOA to Existing Tax Treaties -- A Matter of Interpretation? -- 10.1. Background -- 10.2. Scope of this chapter -- 10.3. Role of the OECD Commentary in the interpretation and application of tax treaties -- 10.3.1. Legal character of the OECD Commentary -- 10.3.2. Vienna Convention -- 10.4. Effects of changes to the OECD Commentary -- 10.4.1. Ambulatory or static interpretation? -- 10.4.2. Where subsequent amendments are disregarded: The NatWest case -- 10.4.3. Is there support for the ambulatory use of the Commentary? -- 10.4.3.1. Position of OECD on the dynamics of the Commentary -- 10.4.3.2. Fitting the Commentary into the framework of the Vienna Convention -- 10.4.3.3. The degree of the change -- 10.5. Effect of 2008 Commentary on existing tax treaties -- 10.5.1. Treaties concluded after the 2008 amendments to the Commentary -- 10.5.2. Treaties concluded before the 2008 amendments to the Commentary. |
| ctrlnum | (OCoLC)996429925 |
| dewey-full | 343.04 |
| dewey-hundreds | 300 - Social sciences |
| dewey-ones | 343 - Military, tax, trade & industrial law |
| dewey-raw | 343.04 |
| dewey-search | 343.04 |
| dewey-sort | 3343.04 |
| dewey-tens | 340 - Law |
| discipline | Rechtswissenschaft |
| format | Electronic eBook |
| fullrecord | <?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim"><record><leader>12129cam a2200577M 4500</leader><controlfield tag="001">ZDB-4-EBU-ocn996429925</controlfield><controlfield tag="003">OCoLC</controlfield><controlfield tag="005">20241004212047.0</controlfield><controlfield tag="006">m o d </controlfield><controlfield tag="007">cr |||||||||||</controlfield><controlfield tag="008">170802s2013 xx o 000 0 eng d</controlfield><datafield tag="040" ind1=" " ind2=" "><subfield code="a">YDX</subfield><subfield code="b">eng</subfield><subfield code="c">YDX</subfield><subfield code="d">OCLCQ</subfield><subfield code="d">N$T</subfield><subfield code="d">OCLCF</subfield><subfield code="d">OCLCO</subfield><subfield code="d">OCLCQ</subfield><subfield code="d">EBLCP</subfield><subfield code="d">OCLCQ</subfield><subfield code="d">OCLCO</subfield><subfield code="d">OCLCL</subfield><subfield code="d">DXU</subfield></datafield><datafield tag="019" ind1=" " ind2=" "><subfield code="a">1374428290</subfield><subfield code="a">1443962817</subfield></datafield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">9087221908</subfield><subfield code="q">(electronic bk.)</subfield></datafield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">9789087221904</subfield><subfield code="q">(electronic bk.)</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(OCoLC)996429925</subfield><subfield code="z">(OCoLC)1374428290</subfield><subfield code="z">(OCoLC)1443962817</subfield></datafield><datafield tag="050" ind1=" " ind2="4"><subfield code="a">K4550</subfield><subfield code="b">.T389 2013eb</subfield></datafield><datafield tag="082" ind1="7" ind2=" "><subfield code="a">343.04</subfield><subfield code="2">23</subfield></datafield><datafield tag="049" ind1=" " ind2=" "><subfield code="a">MAIN</subfield></datafield><datafield tag="245" ind1="0" ind2="0"><subfield code="a">TAXATION OF BUSINESS PROFITS IN THE 21ST CENTURY - SELECTED ISSUES UNDER TAX TREATIES.</subfield></datafield><datafield tag="260" ind1=" " ind2=" "><subfield code="a">[Place of publication not identified] :</subfield><subfield code="b">IBFD,</subfield><subfield code="c">[2013]</subfield></datafield><datafield tag="300" ind1=" " ind2=" "><subfield code="a">1 online resource</subfield></datafield><datafield tag="336" ind1=" " ind2=" "><subfield code="a">text</subfield><subfield code="b">txt</subfield><subfield code="2">rdacontent</subfield></datafield><datafield tag="337" ind1=" " ind2=" "><subfield code="a">computer</subfield><subfield code="b">c</subfield><subfield code="2">rdamedia</subfield></datafield><datafield tag="338" ind1=" " ind2=" "><subfield code="a">online resource</subfield><subfield code="b">cr</subfield><subfield code="2">rdacarrier</subfield></datafield><datafield tag="490" ind1="1" ind2=" "><subfield code="a">IBFD Tax Research Series</subfield></datafield><datafield tag="505" ind1="0" ind2=" "><subfield code="a">Intro -- Title Page -- Copyright Page -- Foreword -- Preface -- General Acknowledgements -- Introduction -- Table of Contents -- Part One: Issues Relating to Article 5 -- Chapter 1: At the Disposal of -- The Way towards a Broader Concept -- 1.1. Introduction -- 1.2. An ambiguous concept -- 1.3. Unsettled issues surrounding the "at the disposal of " concept -- 1.4. Case law: Stories from more than three decades -- 1.5. Analysis of examples in the Commentary on the OECD Model (2010) -- 1.6. Concluding remarks -- Chapter 2: A Certain Degree of Permanence -- Between Temporary and Everlasting Business Activities -- 2.1. Introduction -- 2.2. Historical development -- 2.3. A certain degree of permanence -- 2.4. Insights from case law -- 2.4.1. PGS Geophysical AS v. Government of Norway -- 2.4.2. Fugro Engineers BV v. Assistant Commissioner of Income Tax -- 2.5. Recurrent activities -- 2.6. One-off projects -- 2.7. Subcontractor permanent establishment -- 2.8. Concluding remarks -- Chapter 3: In the Name of Clarity: Defining a Dependent Agent Permanent Establishment -- 3.1. The crux of the matter -- 3.2. The agent under article 5(5) -- 3.2.1. Background -- 3.2.2. Parenthesis: A brief excursion into the law of agency -- 3.2.2.1. Agency under civil law systems -- 3.2.2.2. Agency under common law systems -- 3.2.2.3. A brief comparison of both systems -- 3.3. "In the name of" the enterprise -- 3.3.1. A literal interpretation? -- 3.3.2. Effects of a strictly literal interpretation -- 3.3.3. The intervention of the Commentary -- 3.4. Article 5(5) and commissionaire arrangements -- 3.4.1. The ties that "bind": Zimmer and Dell -- 3.4.2. Spain goes its own way -- 3.4.3. The wheel comes full circle? The Boston Scientific case -- 3.5. Concluding remarks -- Chapter 4: Withholding Taxes on Services Income -- A 21st Century Outlaw or a Necessary Evil?.</subfield></datafield><datafield tag="505" ind1="8" ind2=" "><subfield code="a">4.1. Introduction -- 4.2. Withholding taxes on services income -- 4.2.1. Withholding taxes on services income under domestic law -- 4.2.2. Source or nexus of services income under domestic law -- 4.2.3. Withholding taxes on services income under tax treaties -- 4.2.4. Impact of tax treaties on withholding taxes on services income -- 4.3. Withholding tax implications of payments under cost contribution arrangements -- 4.3.1. Are payments under CCAs for the supply of know-how? -- 4.3.2. Are payments under CCAs for the provision of services? -- 4.3.3. Are payments under CCAs for an outright sale? -- 4.3.4. Source or nexus of payments under CCAs -- 4.4. Concluding remarks -- Appendix A -- Source State Withholding Taxes on Services Income of Non-Residents -- Chapter 5: Controversies Involving the Taxation of Cross-Border Telecommunication Income: Is There a Need for New Rules? -- 5.1. Introduction -- 5.2. Overview of telecommunication services -- 5.2.1. Transmissions made through satellites -- 5.2.2. Transmissions made through cables -- 5.2.3. Transmissions made through roaming -- 5.2.4. Transmissions made through cloud computing and web hosting -- 5.2.5. Transmissions made through radio spectrum -- 5.3. Application of the permanent establishment concept to telecommunication transactions -- 5.3.1. Are the activities performed in any jurisdiction? -- 5.3.2. Is there a fixed place of the foreign operator? -- 5.3.3. Is the fixed place at the disposal of the foreign operator? -- 5.3.4. Are core activities performed through the fixed place of business? -- 5.4. How does the definition of royalties fit with telecommunication transactions? -- 5.4.1. Are the payments made for the use of, or right to use property or information or a secret process? -- 5.4.2. Are the payments made for a transfer of "know-how"?.</subfield></datafield><datafield tag="505" ind1="8" ind2=" "><subfield code="a">5.4.3. Are the payments made for the leasing of industrial, commercial or scientific equipment? -- 5.5. Possible solutions to tax these transactions -- 5.5.1. Is the tax levied on basic telecommunication charges a solution? -- 5.5.2. Is a global formulary apportionment a solution? -- 5.5.3. Is a withholding tax on deductible expenses a solution? -- 5.5.4. Is a "virtual permanent establishment" a solution? -- 5.6. Concluding remarks -- Part Two Issues Relating to Article 7 -- Chapter 6: The Authorized OECD Approach: An Overview -- 6.1. Introduction -- 6.2. The separate and independent enterprise approach and the authorized OECD approach -- 6.2.1. Origins of the separate and independent enterprise approach -- 6.2.2. The "relevant business activity" approach and the "separate entity approach" -- 6.2.3. Chronology of the work of the OECD Working Parties -- 6.3. Overview of the authorized OECD approach: From restricted independence to total independence of the permanent establishment -- 6.3.1. The 2008 OECD Model update: the amendment to the Commentary on Article 7 -- 6.3.2. The 2010 OECD Model update: the new article 7 and its Commentary -- 6.4. The authorized OECD approach: Two steps -- 6.4.1. First step: The functional separate entity approach -- 6.4.2. Second step: Remuneration of the dealings -- 6.5. The authorized OECD approach: Controversial issues -- 6.5.1. Application of the arm's length principle and OECD Guidelines to the attribution of profits to permanent establishments -- 6.5.2. Domestic legislation limitations for the application of the authorized OECD approach -- 6.5.3. Lack of consensus in key aspects of the authorized OECD approach -- 6.5.4. Implementation issues for taxpayers -- 6.5.5. Dependent agent PE -- 6.5.6. Non-discrimination -- 6.5.7. Legal certainty -- 6.5.8. EU law -- 6.6. Concluding remarks.</subfield></datafield><datafield tag="505" ind1="8" ind2=" "><subfield code="a">Chapter 7: Capital Structure and Financing of Permanent Establishments -- 7.1. Preliminary notes -- 7.2. Historical evolution -- 7.2.1. Genesis: The League of Nations era -- 7.2.2. OECD era -- 7.2.2.1. A new beginning: 1963, 1977 and 1992 OECD Models -- 7.2.2.2. OECD report on international banking enterprises: 1984 -- 7.2.2.3. The expansion period: OECD report on attribution of income to PEs of 1994 and OECD Models of 1996-2005 -- 7.2.2.4. Discussion draft on attribution of profits to permanent establishments: 2001 -- 7.2.2.5. Draft Reports 2004-2006 -- 7.2.2.6. Contemporary period: 2008 and 2010 OECD Models -- 7.3. Financing permanent establishment activities -- 7.3.1. Debt vs. equity -- 7.3.2. Funding of a permanent establishment -- 7.3.3. Authorized OECD approach -- 7.3.4. Determination of permanent establishment funding -- 7.3.5. Free capital: preliminary remarks -- 7.3.5.1. Capital allocation approach -- 7.3.5.2. Thin capitalization approach -- 7.3.5.3. Economic allocation approach -- 7.3.5.4. Safe harbour approach: quasi-thin capitalization approach -- 7.3.5.5. Common issues related to the allocation of free capital -- 7.4. Adjusting interest expenses -- 7.5. Concluding remarks -- Chapter 8: Permanent Establishments and Intangibles: When Did Notional Royalties Become a Reality? -- 8.1. Setting the scene: The importance of intangible assets in the current economic environment -- 8.2. Historical development of the treatment of intangible assets for purposes of attributing profits to permanent establishments -- 8.2.1. Work undertaken by the League of Nations -- 8.2.2. Early versions of the OECD Model -- 8.2.3. The 1994 twist -- 8.3. Current state of affairs: The treatment of intangible assets under the authorized OECD approach -- 8.3.1. Early stages: the 2001 discussion draft on the attribution of profits to permanent establishments.</subfield></datafield><datafield tag="505" ind1="8" ind2=" "><subfield code="a">8.3.2. Shaping the authorized OECD approach -- 8.4. The future implementation of the 2010 report on the attribution of profits to permanent establishments -- Chapter 9: How Fiction Becomes Reality: Equal Treatment for Permanent Establishments and Resident Enterprises -- 9.1. Introduction -- 9.2. Preliminary remarks -- 9.3. Two approaches towards the equal treatment of permanent establishments and resident enterprises -- 9.3.1. First approach: source taxation right for notional payments -- 9.3.2. Second approach: exclusive source taxation rights over the profits attributable to a PE and shared taxation rights for its profit remittances -- 9.4. The consequences of implementing either of the two proposals -- 9.4.1. Economic double taxation vs. taxation of retained profits -- 9.4.2. Deferred taxation -- 9.4.3. Determination of profits attributable to a PE -- 9.5. Concluding remarks -- Chapter 10: The Applicability of the AOA to Existing Tax Treaties -- A Matter of Interpretation? -- 10.1. Background -- 10.2. Scope of this chapter -- 10.3. Role of the OECD Commentary in the interpretation and application of tax treaties -- 10.3.1. Legal character of the OECD Commentary -- 10.3.2. Vienna Convention -- 10.4. Effects of changes to the OECD Commentary -- 10.4.1. Ambulatory or static interpretation? -- 10.4.2. Where subsequent amendments are disregarded: The NatWest case -- 10.4.3. Is there support for the ambulatory use of the Commentary? -- 10.4.3.1. Position of OECD on the dynamics of the Commentary -- 10.4.3.2. Fitting the Commentary into the framework of the Vienna Convention -- 10.4.3.3. The degree of the change -- 10.5. Effect of 2008 Commentary on existing tax treaties -- 10.5.1. Treaties concluded after the 2008 amendments to the Commentary -- 10.5.2. Treaties concluded before the 2008 amendments to the Commentary.</subfield></datafield><datafield tag="650" ind1=" " ind2="0"><subfield code="a">International business enterprises</subfield><subfield code="x">Taxation</subfield><subfield code="x">Law and legislation.</subfield><subfield code="0">http://id.loc.gov/authorities/subjects/sh85067382</subfield></datafield><datafield tag="650" ind1=" " ind2="0"><subfield code="a">Double taxation.</subfield><subfield code="0">http://id.loc.gov/authorities/subjects/sh85132863</subfield></datafield><datafield tag="650" ind1=" " ind2="0"><subfield code="a">Branches (Business enterprises)</subfield><subfield code="x">Taxation</subfield><subfield code="x">Law and legislation.</subfield></datafield><datafield tag="650" ind1=" " ind2="0"><subfield code="a">Business enterprises, Foreign</subfield><subfield code="x">Taxation</subfield><subfield code="x">Law and legislation.</subfield><subfield code="0">http://id.loc.gov/authorities/subjects/sh95008420</subfield></datafield><datafield tag="650" ind1=" " ind2="6"><subfield code="a">Double imposition.</subfield></datafield><datafield tag="650" ind1=" " ind2="7"><subfield code="a">Branches (Business enterprises)</subfield><subfield code="x">Taxation</subfield><subfield code="x">Law and legislation</subfield><subfield code="2">fast</subfield></datafield><datafield tag="650" ind1=" " ind2="7"><subfield code="a">Business enterprises, Foreign</subfield><subfield code="x">Taxation</subfield><subfield code="x">Law and legislation</subfield><subfield code="2">fast</subfield></datafield><datafield tag="650" ind1=" " ind2="7"><subfield code="a">Double taxation</subfield><subfield code="2">fast</subfield></datafield><datafield tag="650" ind1=" " ind2="7"><subfield code="a">International business enterprises</subfield><subfield code="x">Taxation</subfield><subfield code="x">Law and legislation</subfield><subfield code="2">fast</subfield></datafield><datafield tag="653" ind1="1" ind2="0"><subfield code="a">Permanent establishment in taxation</subfield></datafield><datafield tag="700" ind1="1" ind2=" "><subfield code="a">Gutiérrez, Carlos</subfield><subfield code="c">(Tax lawyer)</subfield><subfield code="1">https://id.oclc.org/worldcat/entity/E39PCjqCtR7QbpYKRRbB6hCTVC</subfield><subfield code="0">http://id.loc.gov/authorities/names/no2014144259</subfield></datafield><datafield tag="700" ind1="1" ind2=" "><subfield code="a">Perdelwitz, Andreas.</subfield><subfield code="0">http://id.loc.gov/authorities/names/n2013059360</subfield></datafield><datafield tag="758" ind1=" " ind2=" "><subfield code="i">has work:</subfield><subfield code="a">TAXATION OF BUSINESS PROFITS IN THE 21ST CENTURY - SELECTED ISSUES UNDER TAX TREATIES (Text)</subfield><subfield code="1">https://id.oclc.org/worldcat/entity/E39PCH4X89YX6WqPM4h9HmGDmb</subfield><subfield code="4">https://id.oclc.org/worldcat/ontology/hasWork</subfield></datafield><datafield tag="776" ind1="0" ind2="8"><subfield code="i">Print version:</subfield><subfield code="a">Gutiérrez, Carlos</subfield><subfield code="t">Taxation of Business Profits in the 21st Century</subfield><subfield code="d">Amsterdam : IBFD Publications USA, Incorporated,c2013</subfield><subfield code="z">9789087221898</subfield></datafield><datafield tag="830" ind1=" " ind2="0"><subfield code="a">IBFD tax research series.</subfield><subfield code="0">http://id.loc.gov/authorities/names/no2018010007</subfield></datafield><datafield tag="856" ind1="4" ind2="0"><subfield code="l">FWS01</subfield><subfield code="p">ZDB-4-EBU</subfield><subfield code="q">FWS_PDA_EBU</subfield><subfield code="u">https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=1561796</subfield><subfield code="3">Volltext</subfield></datafield><datafield tag="938" ind1=" " ind2=" "><subfield code="a">YBP Library Services</subfield><subfield code="b">YANK</subfield><subfield code="n">14723022</subfield></datafield><datafield tag="938" ind1=" " ind2=" "><subfield code="a">EBSCOhost</subfield><subfield code="b">EBSC</subfield><subfield code="n">1561796</subfield></datafield><datafield tag="938" ind1=" " ind2=" "><subfield code="a">ProQuest Ebook Central</subfield><subfield code="b">EBLB</subfield><subfield code="n">EBL30459297</subfield></datafield><datafield tag="994" ind1=" " ind2=" "><subfield code="a">92</subfield><subfield code="b">GEBAY</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">ZDB-4-EBU</subfield></datafield><datafield tag="049" ind1=" " ind2=" "><subfield code="a">DE-863</subfield></datafield></record></collection> |
| id | ZDB-4-EBU-ocn996429925 |
| illustrated | Not Illustrated |
| indexdate | 2024-11-26T14:49:28Z |
| institution | BVB |
| isbn | 9087221908 9789087221904 |
| language | English |
| oclc_num | 996429925 |
| open_access_boolean | |
| owner | MAIN DE-863 DE-BY-FWS |
| owner_facet | MAIN DE-863 DE-BY-FWS |
| physical | 1 online resource |
| psigel | ZDB-4-EBU |
| publishDate | 2013 |
| publishDateSearch | 2013 |
| publishDateSort | 2013 |
| publisher | IBFD, |
| record_format | marc |
| series | IBFD tax research series. |
| series2 | IBFD Tax Research Series |
| spelling | TAXATION OF BUSINESS PROFITS IN THE 21ST CENTURY - SELECTED ISSUES UNDER TAX TREATIES. [Place of publication not identified] : IBFD, [2013] 1 online resource text txt rdacontent computer c rdamedia online resource cr rdacarrier IBFD Tax Research Series Intro -- Title Page -- Copyright Page -- Foreword -- Preface -- General Acknowledgements -- Introduction -- Table of Contents -- Part One: Issues Relating to Article 5 -- Chapter 1: At the Disposal of -- The Way towards a Broader Concept -- 1.1. Introduction -- 1.2. An ambiguous concept -- 1.3. Unsettled issues surrounding the "at the disposal of " concept -- 1.4. Case law: Stories from more than three decades -- 1.5. Analysis of examples in the Commentary on the OECD Model (2010) -- 1.6. Concluding remarks -- Chapter 2: A Certain Degree of Permanence -- Between Temporary and Everlasting Business Activities -- 2.1. Introduction -- 2.2. Historical development -- 2.3. A certain degree of permanence -- 2.4. Insights from case law -- 2.4.1. PGS Geophysical AS v. Government of Norway -- 2.4.2. Fugro Engineers BV v. Assistant Commissioner of Income Tax -- 2.5. Recurrent activities -- 2.6. One-off projects -- 2.7. Subcontractor permanent establishment -- 2.8. Concluding remarks -- Chapter 3: In the Name of Clarity: Defining a Dependent Agent Permanent Establishment -- 3.1. The crux of the matter -- 3.2. The agent under article 5(5) -- 3.2.1. Background -- 3.2.2. Parenthesis: A brief excursion into the law of agency -- 3.2.2.1. Agency under civil law systems -- 3.2.2.2. Agency under common law systems -- 3.2.2.3. A brief comparison of both systems -- 3.3. "In the name of" the enterprise -- 3.3.1. A literal interpretation? -- 3.3.2. Effects of a strictly literal interpretation -- 3.3.3. The intervention of the Commentary -- 3.4. Article 5(5) and commissionaire arrangements -- 3.4.1. The ties that "bind": Zimmer and Dell -- 3.4.2. Spain goes its own way -- 3.4.3. The wheel comes full circle? The Boston Scientific case -- 3.5. Concluding remarks -- Chapter 4: Withholding Taxes on Services Income -- A 21st Century Outlaw or a Necessary Evil?. 4.1. Introduction -- 4.2. Withholding taxes on services income -- 4.2.1. Withholding taxes on services income under domestic law -- 4.2.2. Source or nexus of services income under domestic law -- 4.2.3. Withholding taxes on services income under tax treaties -- 4.2.4. Impact of tax treaties on withholding taxes on services income -- 4.3. Withholding tax implications of payments under cost contribution arrangements -- 4.3.1. Are payments under CCAs for the supply of know-how? -- 4.3.2. Are payments under CCAs for the provision of services? -- 4.3.3. Are payments under CCAs for an outright sale? -- 4.3.4. Source or nexus of payments under CCAs -- 4.4. Concluding remarks -- Appendix A -- Source State Withholding Taxes on Services Income of Non-Residents -- Chapter 5: Controversies Involving the Taxation of Cross-Border Telecommunication Income: Is There a Need for New Rules? -- 5.1. Introduction -- 5.2. Overview of telecommunication services -- 5.2.1. Transmissions made through satellites -- 5.2.2. Transmissions made through cables -- 5.2.3. Transmissions made through roaming -- 5.2.4. Transmissions made through cloud computing and web hosting -- 5.2.5. Transmissions made through radio spectrum -- 5.3. Application of the permanent establishment concept to telecommunication transactions -- 5.3.1. Are the activities performed in any jurisdiction? -- 5.3.2. Is there a fixed place of the foreign operator? -- 5.3.3. Is the fixed place at the disposal of the foreign operator? -- 5.3.4. Are core activities performed through the fixed place of business? -- 5.4. How does the definition of royalties fit with telecommunication transactions? -- 5.4.1. Are the payments made for the use of, or right to use property or information or a secret process? -- 5.4.2. Are the payments made for a transfer of "know-how"?. 5.4.3. Are the payments made for the leasing of industrial, commercial or scientific equipment? -- 5.5. Possible solutions to tax these transactions -- 5.5.1. Is the tax levied on basic telecommunication charges a solution? -- 5.5.2. Is a global formulary apportionment a solution? -- 5.5.3. Is a withholding tax on deductible expenses a solution? -- 5.5.4. Is a "virtual permanent establishment" a solution? -- 5.6. Concluding remarks -- Part Two Issues Relating to Article 7 -- Chapter 6: The Authorized OECD Approach: An Overview -- 6.1. Introduction -- 6.2. The separate and independent enterprise approach and the authorized OECD approach -- 6.2.1. Origins of the separate and independent enterprise approach -- 6.2.2. The "relevant business activity" approach and the "separate entity approach" -- 6.2.3. Chronology of the work of the OECD Working Parties -- 6.3. Overview of the authorized OECD approach: From restricted independence to total independence of the permanent establishment -- 6.3.1. The 2008 OECD Model update: the amendment to the Commentary on Article 7 -- 6.3.2. The 2010 OECD Model update: the new article 7 and its Commentary -- 6.4. The authorized OECD approach: Two steps -- 6.4.1. First step: The functional separate entity approach -- 6.4.2. Second step: Remuneration of the dealings -- 6.5. The authorized OECD approach: Controversial issues -- 6.5.1. Application of the arm's length principle and OECD Guidelines to the attribution of profits to permanent establishments -- 6.5.2. Domestic legislation limitations for the application of the authorized OECD approach -- 6.5.3. Lack of consensus in key aspects of the authorized OECD approach -- 6.5.4. Implementation issues for taxpayers -- 6.5.5. Dependent agent PE -- 6.5.6. Non-discrimination -- 6.5.7. Legal certainty -- 6.5.8. EU law -- 6.6. Concluding remarks. Chapter 7: Capital Structure and Financing of Permanent Establishments -- 7.1. Preliminary notes -- 7.2. Historical evolution -- 7.2.1. Genesis: The League of Nations era -- 7.2.2. OECD era -- 7.2.2.1. A new beginning: 1963, 1977 and 1992 OECD Models -- 7.2.2.2. OECD report on international banking enterprises: 1984 -- 7.2.2.3. The expansion period: OECD report on attribution of income to PEs of 1994 and OECD Models of 1996-2005 -- 7.2.2.4. Discussion draft on attribution of profits to permanent establishments: 2001 -- 7.2.2.5. Draft Reports 2004-2006 -- 7.2.2.6. Contemporary period: 2008 and 2010 OECD Models -- 7.3. Financing permanent establishment activities -- 7.3.1. Debt vs. equity -- 7.3.2. Funding of a permanent establishment -- 7.3.3. Authorized OECD approach -- 7.3.4. Determination of permanent establishment funding -- 7.3.5. Free capital: preliminary remarks -- 7.3.5.1. Capital allocation approach -- 7.3.5.2. Thin capitalization approach -- 7.3.5.3. Economic allocation approach -- 7.3.5.4. Safe harbour approach: quasi-thin capitalization approach -- 7.3.5.5. Common issues related to the allocation of free capital -- 7.4. Adjusting interest expenses -- 7.5. Concluding remarks -- Chapter 8: Permanent Establishments and Intangibles: When Did Notional Royalties Become a Reality? -- 8.1. Setting the scene: The importance of intangible assets in the current economic environment -- 8.2. Historical development of the treatment of intangible assets for purposes of attributing profits to permanent establishments -- 8.2.1. Work undertaken by the League of Nations -- 8.2.2. Early versions of the OECD Model -- 8.2.3. The 1994 twist -- 8.3. Current state of affairs: The treatment of intangible assets under the authorized OECD approach -- 8.3.1. Early stages: the 2001 discussion draft on the attribution of profits to permanent establishments. 8.3.2. Shaping the authorized OECD approach -- 8.4. The future implementation of the 2010 report on the attribution of profits to permanent establishments -- Chapter 9: How Fiction Becomes Reality: Equal Treatment for Permanent Establishments and Resident Enterprises -- 9.1. Introduction -- 9.2. Preliminary remarks -- 9.3. Two approaches towards the equal treatment of permanent establishments and resident enterprises -- 9.3.1. First approach: source taxation right for notional payments -- 9.3.2. Second approach: exclusive source taxation rights over the profits attributable to a PE and shared taxation rights for its profit remittances -- 9.4. The consequences of implementing either of the two proposals -- 9.4.1. Economic double taxation vs. taxation of retained profits -- 9.4.2. Deferred taxation -- 9.4.3. Determination of profits attributable to a PE -- 9.5. Concluding remarks -- Chapter 10: The Applicability of the AOA to Existing Tax Treaties -- A Matter of Interpretation? -- 10.1. Background -- 10.2. Scope of this chapter -- 10.3. Role of the OECD Commentary in the interpretation and application of tax treaties -- 10.3.1. Legal character of the OECD Commentary -- 10.3.2. Vienna Convention -- 10.4. Effects of changes to the OECD Commentary -- 10.4.1. Ambulatory or static interpretation? -- 10.4.2. Where subsequent amendments are disregarded: The NatWest case -- 10.4.3. Is there support for the ambulatory use of the Commentary? -- 10.4.3.1. Position of OECD on the dynamics of the Commentary -- 10.4.3.2. Fitting the Commentary into the framework of the Vienna Convention -- 10.4.3.3. The degree of the change -- 10.5. Effect of 2008 Commentary on existing tax treaties -- 10.5.1. Treaties concluded after the 2008 amendments to the Commentary -- 10.5.2. Treaties concluded before the 2008 amendments to the Commentary. International business enterprises Taxation Law and legislation. http://id.loc.gov/authorities/subjects/sh85067382 Double taxation. http://id.loc.gov/authorities/subjects/sh85132863 Branches (Business enterprises) Taxation Law and legislation. Business enterprises, Foreign Taxation Law and legislation. http://id.loc.gov/authorities/subjects/sh95008420 Double imposition. Branches (Business enterprises) Taxation Law and legislation fast Business enterprises, Foreign Taxation Law and legislation fast Double taxation fast International business enterprises Taxation Law and legislation fast Permanent establishment in taxation Gutiérrez, Carlos (Tax lawyer) https://id.oclc.org/worldcat/entity/E39PCjqCtR7QbpYKRRbB6hCTVC http://id.loc.gov/authorities/names/no2014144259 Perdelwitz, Andreas. http://id.loc.gov/authorities/names/n2013059360 has work: TAXATION OF BUSINESS PROFITS IN THE 21ST CENTURY - SELECTED ISSUES UNDER TAX TREATIES (Text) https://id.oclc.org/worldcat/entity/E39PCH4X89YX6WqPM4h9HmGDmb https://id.oclc.org/worldcat/ontology/hasWork Print version: Gutiérrez, Carlos Taxation of Business Profits in the 21st Century Amsterdam : IBFD Publications USA, Incorporated,c2013 9789087221898 IBFD tax research series. http://id.loc.gov/authorities/names/no2018010007 FWS01 ZDB-4-EBU FWS_PDA_EBU https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=1561796 Volltext |
| spellingShingle | TAXATION OF BUSINESS PROFITS IN THE 21ST CENTURY - SELECTED ISSUES UNDER TAX TREATIES. IBFD tax research series. Intro -- Title Page -- Copyright Page -- Foreword -- Preface -- General Acknowledgements -- Introduction -- Table of Contents -- Part One: Issues Relating to Article 5 -- Chapter 1: At the Disposal of -- The Way towards a Broader Concept -- 1.1. Introduction -- 1.2. An ambiguous concept -- 1.3. Unsettled issues surrounding the "at the disposal of " concept -- 1.4. Case law: Stories from more than three decades -- 1.5. Analysis of examples in the Commentary on the OECD Model (2010) -- 1.6. Concluding remarks -- Chapter 2: A Certain Degree of Permanence -- Between Temporary and Everlasting Business Activities -- 2.1. Introduction -- 2.2. Historical development -- 2.3. A certain degree of permanence -- 2.4. Insights from case law -- 2.4.1. PGS Geophysical AS v. Government of Norway -- 2.4.2. Fugro Engineers BV v. Assistant Commissioner of Income Tax -- 2.5. Recurrent activities -- 2.6. One-off projects -- 2.7. Subcontractor permanent establishment -- 2.8. Concluding remarks -- Chapter 3: In the Name of Clarity: Defining a Dependent Agent Permanent Establishment -- 3.1. The crux of the matter -- 3.2. The agent under article 5(5) -- 3.2.1. Background -- 3.2.2. Parenthesis: A brief excursion into the law of agency -- 3.2.2.1. Agency under civil law systems -- 3.2.2.2. Agency under common law systems -- 3.2.2.3. A brief comparison of both systems -- 3.3. "In the name of" the enterprise -- 3.3.1. A literal interpretation? -- 3.3.2. Effects of a strictly literal interpretation -- 3.3.3. The intervention of the Commentary -- 3.4. Article 5(5) and commissionaire arrangements -- 3.4.1. The ties that "bind": Zimmer and Dell -- 3.4.2. Spain goes its own way -- 3.4.3. The wheel comes full circle? The Boston Scientific case -- 3.5. Concluding remarks -- Chapter 4: Withholding Taxes on Services Income -- A 21st Century Outlaw or a Necessary Evil?. 4.1. Introduction -- 4.2. Withholding taxes on services income -- 4.2.1. Withholding taxes on services income under domestic law -- 4.2.2. Source or nexus of services income under domestic law -- 4.2.3. Withholding taxes on services income under tax treaties -- 4.2.4. Impact of tax treaties on withholding taxes on services income -- 4.3. Withholding tax implications of payments under cost contribution arrangements -- 4.3.1. Are payments under CCAs for the supply of know-how? -- 4.3.2. Are payments under CCAs for the provision of services? -- 4.3.3. Are payments under CCAs for an outright sale? -- 4.3.4. Source or nexus of payments under CCAs -- 4.4. Concluding remarks -- Appendix A -- Source State Withholding Taxes on Services Income of Non-Residents -- Chapter 5: Controversies Involving the Taxation of Cross-Border Telecommunication Income: Is There a Need for New Rules? -- 5.1. Introduction -- 5.2. Overview of telecommunication services -- 5.2.1. Transmissions made through satellites -- 5.2.2. Transmissions made through cables -- 5.2.3. Transmissions made through roaming -- 5.2.4. Transmissions made through cloud computing and web hosting -- 5.2.5. Transmissions made through radio spectrum -- 5.3. Application of the permanent establishment concept to telecommunication transactions -- 5.3.1. Are the activities performed in any jurisdiction? -- 5.3.2. Is there a fixed place of the foreign operator? -- 5.3.3. Is the fixed place at the disposal of the foreign operator? -- 5.3.4. Are core activities performed through the fixed place of business? -- 5.4. How does the definition of royalties fit with telecommunication transactions? -- 5.4.1. Are the payments made for the use of, or right to use property or information or a secret process? -- 5.4.2. Are the payments made for a transfer of "know-how"?. 5.4.3. Are the payments made for the leasing of industrial, commercial or scientific equipment? -- 5.5. Possible solutions to tax these transactions -- 5.5.1. Is the tax levied on basic telecommunication charges a solution? -- 5.5.2. Is a global formulary apportionment a solution? -- 5.5.3. Is a withholding tax on deductible expenses a solution? -- 5.5.4. Is a "virtual permanent establishment" a solution? -- 5.6. Concluding remarks -- Part Two Issues Relating to Article 7 -- Chapter 6: The Authorized OECD Approach: An Overview -- 6.1. Introduction -- 6.2. The separate and independent enterprise approach and the authorized OECD approach -- 6.2.1. Origins of the separate and independent enterprise approach -- 6.2.2. The "relevant business activity" approach and the "separate entity approach" -- 6.2.3. Chronology of the work of the OECD Working Parties -- 6.3. Overview of the authorized OECD approach: From restricted independence to total independence of the permanent establishment -- 6.3.1. The 2008 OECD Model update: the amendment to the Commentary on Article 7 -- 6.3.2. The 2010 OECD Model update: the new article 7 and its Commentary -- 6.4. The authorized OECD approach: Two steps -- 6.4.1. First step: The functional separate entity approach -- 6.4.2. Second step: Remuneration of the dealings -- 6.5. The authorized OECD approach: Controversial issues -- 6.5.1. Application of the arm's length principle and OECD Guidelines to the attribution of profits to permanent establishments -- 6.5.2. Domestic legislation limitations for the application of the authorized OECD approach -- 6.5.3. Lack of consensus in key aspects of the authorized OECD approach -- 6.5.4. Implementation issues for taxpayers -- 6.5.5. Dependent agent PE -- 6.5.6. Non-discrimination -- 6.5.7. Legal certainty -- 6.5.8. EU law -- 6.6. Concluding remarks. Chapter 7: Capital Structure and Financing of Permanent Establishments -- 7.1. Preliminary notes -- 7.2. Historical evolution -- 7.2.1. Genesis: The League of Nations era -- 7.2.2. OECD era -- 7.2.2.1. A new beginning: 1963, 1977 and 1992 OECD Models -- 7.2.2.2. OECD report on international banking enterprises: 1984 -- 7.2.2.3. The expansion period: OECD report on attribution of income to PEs of 1994 and OECD Models of 1996-2005 -- 7.2.2.4. Discussion draft on attribution of profits to permanent establishments: 2001 -- 7.2.2.5. Draft Reports 2004-2006 -- 7.2.2.6. Contemporary period: 2008 and 2010 OECD Models -- 7.3. Financing permanent establishment activities -- 7.3.1. Debt vs. equity -- 7.3.2. Funding of a permanent establishment -- 7.3.3. Authorized OECD approach -- 7.3.4. Determination of permanent establishment funding -- 7.3.5. Free capital: preliminary remarks -- 7.3.5.1. Capital allocation approach -- 7.3.5.2. Thin capitalization approach -- 7.3.5.3. Economic allocation approach -- 7.3.5.4. Safe harbour approach: quasi-thin capitalization approach -- 7.3.5.5. Common issues related to the allocation of free capital -- 7.4. Adjusting interest expenses -- 7.5. Concluding remarks -- Chapter 8: Permanent Establishments and Intangibles: When Did Notional Royalties Become a Reality? -- 8.1. Setting the scene: The importance of intangible assets in the current economic environment -- 8.2. Historical development of the treatment of intangible assets for purposes of attributing profits to permanent establishments -- 8.2.1. Work undertaken by the League of Nations -- 8.2.2. Early versions of the OECD Model -- 8.2.3. The 1994 twist -- 8.3. Current state of affairs: The treatment of intangible assets under the authorized OECD approach -- 8.3.1. Early stages: the 2001 discussion draft on the attribution of profits to permanent establishments. 8.3.2. Shaping the authorized OECD approach -- 8.4. The future implementation of the 2010 report on the attribution of profits to permanent establishments -- Chapter 9: How Fiction Becomes Reality: Equal Treatment for Permanent Establishments and Resident Enterprises -- 9.1. Introduction -- 9.2. Preliminary remarks -- 9.3. Two approaches towards the equal treatment of permanent establishments and resident enterprises -- 9.3.1. First approach: source taxation right for notional payments -- 9.3.2. Second approach: exclusive source taxation rights over the profits attributable to a PE and shared taxation rights for its profit remittances -- 9.4. The consequences of implementing either of the two proposals -- 9.4.1. Economic double taxation vs. taxation of retained profits -- 9.4.2. Deferred taxation -- 9.4.3. Determination of profits attributable to a PE -- 9.5. Concluding remarks -- Chapter 10: The Applicability of the AOA to Existing Tax Treaties -- A Matter of Interpretation? -- 10.1. Background -- 10.2. Scope of this chapter -- 10.3. Role of the OECD Commentary in the interpretation and application of tax treaties -- 10.3.1. Legal character of the OECD Commentary -- 10.3.2. Vienna Convention -- 10.4. Effects of changes to the OECD Commentary -- 10.4.1. Ambulatory or static interpretation? -- 10.4.2. Where subsequent amendments are disregarded: The NatWest case -- 10.4.3. Is there support for the ambulatory use of the Commentary? -- 10.4.3.1. Position of OECD on the dynamics of the Commentary -- 10.4.3.2. Fitting the Commentary into the framework of the Vienna Convention -- 10.4.3.3. The degree of the change -- 10.5. Effect of 2008 Commentary on existing tax treaties -- 10.5.1. Treaties concluded after the 2008 amendments to the Commentary -- 10.5.2. Treaties concluded before the 2008 amendments to the Commentary. International business enterprises Taxation Law and legislation. http://id.loc.gov/authorities/subjects/sh85067382 Double taxation. http://id.loc.gov/authorities/subjects/sh85132863 Branches (Business enterprises) Taxation Law and legislation. Business enterprises, Foreign Taxation Law and legislation. http://id.loc.gov/authorities/subjects/sh95008420 Double imposition. Branches (Business enterprises) Taxation Law and legislation fast Business enterprises, Foreign Taxation Law and legislation fast Double taxation fast International business enterprises Taxation Law and legislation fast |
| subject_GND | http://id.loc.gov/authorities/subjects/sh85067382 http://id.loc.gov/authorities/subjects/sh85132863 http://id.loc.gov/authorities/subjects/sh95008420 |
| title | TAXATION OF BUSINESS PROFITS IN THE 21ST CENTURY - SELECTED ISSUES UNDER TAX TREATIES. |
| title_auth | TAXATION OF BUSINESS PROFITS IN THE 21ST CENTURY - SELECTED ISSUES UNDER TAX TREATIES. |
| title_exact_search | TAXATION OF BUSINESS PROFITS IN THE 21ST CENTURY - SELECTED ISSUES UNDER TAX TREATIES. |
| title_full | TAXATION OF BUSINESS PROFITS IN THE 21ST CENTURY - SELECTED ISSUES UNDER TAX TREATIES. |
| title_fullStr | TAXATION OF BUSINESS PROFITS IN THE 21ST CENTURY - SELECTED ISSUES UNDER TAX TREATIES. |
| title_full_unstemmed | TAXATION OF BUSINESS PROFITS IN THE 21ST CENTURY - SELECTED ISSUES UNDER TAX TREATIES. |
| title_short | TAXATION OF BUSINESS PROFITS IN THE 21ST CENTURY - SELECTED ISSUES UNDER TAX TREATIES. |
| title_sort | taxation of business profits in the 21st century selected issues under tax treaties |
| topic | International business enterprises Taxation Law and legislation. http://id.loc.gov/authorities/subjects/sh85067382 Double taxation. http://id.loc.gov/authorities/subjects/sh85132863 Branches (Business enterprises) Taxation Law and legislation. Business enterprises, Foreign Taxation Law and legislation. http://id.loc.gov/authorities/subjects/sh95008420 Double imposition. Branches (Business enterprises) Taxation Law and legislation fast Business enterprises, Foreign Taxation Law and legislation fast Double taxation fast International business enterprises Taxation Law and legislation fast |
| topic_facet | International business enterprises Taxation Law and legislation. Double taxation. Branches (Business enterprises) Taxation Law and legislation. Business enterprises, Foreign Taxation Law and legislation. Double imposition. Branches (Business enterprises) Taxation Law and legislation Business enterprises, Foreign Taxation Law and legislation Double taxation International business enterprises Taxation Law and legislation |
| url | https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=1561796 |
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