How Fixed Is A Permanent Establishment

Author: Jean Schaffner
ISBN: 9789041146625
Size: 56.22 MB
Format: PDF, Mobi
View: 3812
Permanent establishment is the key concept for allocating taxation rights in respect of business income, and the question 'Is there a permanent establishment?' is a tax treaty issue that advisers, government officials, and courts perennially confront. Bas

International Taxation Of Permanent Establishments

Author: Michael Kobetsky
Publisher: Cambridge University Press
ISBN: 1139500228
Size: 55.96 MB
Format: PDF, Kindle
View: 5872
The effects of the growth of multinational enterprises and globalization in the past fifty years have been profound, and many multinational enterprises, such as international banks, now operate around the world through branches known as permanent establishments. The business profits article (Article 7) of the OECD model tax treaty attributes a multinational enterprise's business profits to a permanent establishment in a host country for tax purposes. Michael Kobetsky analyses the principles for allocating the profits of multinational enterprises to permanent establishments under this article, explains the shortcomings of the current arm's length principle for attributing business profits to permanent establishments and considers the alternative method of formulary apportionment for allocating business profits.

Electronic Commerce And International Taxation

Author: Richard Doernberg
Publisher: Kluwer Law International
ISBN: 9041110534
Size: 23.80 MB
Format: PDF, Kindle
View: 6886
`Electronic commerce' -- a broad spectrum of commercial activities carried out through the use of computers -- has arrived. But tax authorities have questioned whether existing tax principles and rules are equipped to deal with the challenges of conducting business in cyberspace. Electronic Commerce and International Taxation examines the implications of the growth of electronic commerce for domestic and international tax systems, concentrating on the conduct of electronic commerce over the Internet. It covers a wide array of activities, focusing on basic rules and policy choices. The book looks at existing tax principles, how they might apply to hypothetical transactions involving electronic commerce, and possible alternative approaches. Coverage includes: the basic principles that govern income and value added taxesan overview of the technological changes that have brought about electronic commercea concise explanation of how and what happens when electronic commerce is conductedan examination of the ways in which businesses are using the new technology in conducting their everyday activitiesa discussion of the application of existing tax principles to electronic commercean exploration of questions and problems raised by applying tax rules that evolved before electronic commerce to transactions that were then unimaginableobservations and suggestions for a variety of approaches to international tax problems resulting from electronic commerce and the associated benefits and problems Because the implications of electronic commerce vary from industry to industry, this book focuses on the broad issues that span all industries. the information provided will keep tax attorneys, accountants, corporate counsel, policymakers, and academics in the field of tax law abreast of the issues posed by this hot topic and their many potential implications. This unique resource is an important part of becoming conversant in the language of a changing world.

Taxation In A Global Digital Economy

Author: Ina Kerschner
Publisher: Linde Verlag GmbH
ISBN: 3709409047
Size: 55.13 MB
Format: PDF, ePub, Docs
View: 1698
Time to discuss anti-BEPS measures around digitalization In the course of the BEPS Report on Action 1, it was concluded that there was no instantaneous need for specific rules to address base erosion and profit shifting (BEPS) made possible by the digitalization of enterprises and new digital businesses. At the same time, it was acknowledged that general measures may not suffice with the assessment of results to begin in 2020. While awaiting possible fundamental reforms of the tax framework, it is time to discuss anti-BEPS measures bearing in mind the peculiar features of the digital economy such as increased mobility, no need for physical presence, and dematerialization. The Book focuses on five key areas of interest:International Tax PolicyTax Treaty LawTransfer PricingIndirect Taxation IssuesEU Law“Taxation in a Global Digital Economy” analyses the issues and addresses the five key areas of interest from various viewpoints.

Permanent Establishments

Author: Robert L. Williams
Publisher: Kluwer Law International
Size: 47.48 MB
Format: PDF, Docs
View: 4388
This book is a comprehensive review of the tax treaty concept of a `permanent establishment' from its origins in early Prussian and British tax law to its present manifestation in over 1250 bilateral income tax treaties written by two of the leading authors on the subject. The book covers both Anglo Saxon and civil law precedent, The OECD and US model treaties used in developed country treaties and the differing approach of the UN model for developing countries. The book exhanstively deals with all aspects of the `fixed place of business' and `dependent agency' permanent establishments and the exceptions for independent agents, permitted ancilliary activities and parent subsidiary relationships. The text integrates conceptual analyses and technical discussion with relevant tax planning opportunities, appropriately highlighted or diagrammed. A number of valuable tax planning techniques are presented which have not been previously discussed in any literature.

United States International Taxation

Author: Allison Christians
Publisher: LexisNexis
ISBN: 0327174692
Size: 20.11 MB
Format: PDF, Docs
View: 3536
This title is one of six releases from the LexisNexis Graduate Tax Series. United States International Taxation embodies the dual goals established for the LexisNexis Graduate Tax Series: to provide graduate tax students with a solid foundation in the applicable rules and to enhance their skills in reading and applying complex statutes and regulations. To this end, the text relies very little on the often-times laborious analysis of cases and other sources that are secondary to the Code and the regulations. Instead, each chapter provides an overview of the substantive content, with emphasis on important issues that are not apparent from the language of the Code and regulations. This book contains teaching materials for law school courses in the United States federal income taxation of persons engaged in cross-border activities and transactions. It contains 21 separate Units that address fundamental concepts of residency and source, the taxation of United States persons (citizens, residents, and domestic corporations) on their activities within the United States, and the safeguard rules in place to curtail potentially abusive tax avoidance in the international context.