Permanent Establishment
� Erosion of a Tax Treaty Principle
| Författare: | Skaar Arvid A. |
| Titel: | Permanent Establishment � Erosion of a Tax Treaty Principle |
| Upplaga: | 2 uppl. |
| Utgivningsår: | 2020 |
| Omfång: | 927 sid. |
| Förlag: | Kluwer |
| ISBN: | 9789403520612 |
| Produkttyp: | Inbunden |
| Ämnesord: | Skatterätt |
Pris: 5106 SEK exkl. moms 
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 Permanent Establishment is the second edition of a book that was originally published in 1991. The aim is to bring the book up to date with the current internationally accepted interpretation of permanent establishment (PE). This edition of the preeminent work on PE is a major event in tax law scholarship. Taking into account changes in judicial and administrative practice as well as the Organisation for Economic Co-operation and Development’s (OECD’s) and the United Nation’s (UN’s) work in the three decades since the first edition, the present study has added a lot to the understanding of the concept of PE since then. The analysis is based on more than 720 cases from 20+ countries, in addition to the OECD and UN model treaties and approximately 630 books, articles, and official documents.What’s in this book: The increased significance of the digital economy has rendered the traditional concept of PE inadequate for the allocation of taxing jurisdiction over the modern, mobile or digital international business. The author’s in-depth analysis explains the legal elements of the PE principle with attention to their continuing benefit and their shortcomings: - criteria defining a PE—place of business, location, right of use, duration, business connection, business activity, ordinary course of business; - evidence of a right of use to a place of business; - business activities included in the PE concept of the tax treaties; - identification of projects offshore and onshore; - UN model treaty deviations from the OECD agency clause; - distinction between jurisdictions with significant natural resources and countries possessing the capital, technology and know-how necessary to explore and exploit these resources; - and how policies in each country may erode the PE concept. The book provides many synopses of court decisions and administrative rulings upon which the analysis is based. In addition to cases previously published in law reports and other publications, a number of unpublished decisions are included. A keyword index makes it easy to find what is needed in any particular matter. How this will help you: The PE principle, in one version or another, is used in several thousand tax treaties in force today. This updated comprehensive study reveals the obligations imposed through the use of PE in tax treaties and will continue to be of immeasurable value to tax practitioners and scholars worldwide. In addition, the discussion of whether the notion of PE is an appropriate criterion for taxing jurisdiction in international fiscal law today provides authoritative and insightful food for thought. The authoritative analysis including many references to major case law and commentaries will help the reader to support an argument in tax disputes. Preface to the Second Edition Preface to the First Edition Acknowledgments to the Second Edition Acknowledgments to the First Edition List of Abbreviations PART I Introduction CHAPTER 1 Preliminary Issues CHAPTER 2 Some Constitutive Political and Economic Elements of International Society CHAPTER 3 Theories on Allocation of International Taxing Jurisdiction CHAPTER 4 Main Elements in a Tax-Treaty Policy on PE: Basic Contradictions CHAPTER 5 Methodology: Sources of International Fiscal Law CHAPTER 6 General Historical Background: An Overview CHAPTER 7 The History of the Concept of PE CHAPTER 8 Classification of PE Conditions PART II The Basic Rule CHAPTER 9 The Taxpayer’s Physical Presence: The “Place of Business Test” CHAPTER 10 Physical Presence at a Specific Place: The “Location Test” CHAPTER 11 The Right to Use the Place of Business: The “Right of Use Test”: General Remarks CHAPTER 12 The “Right of Use Test” for Profit-Sharing Arrangements CHAPTER 13 The “Right of Use Test” and Arm’s-Length Business Connections Prior to the OECD 2017 Commentaries CHAPTER 14 Indirect Evidence of a Right of Use to a Place of Business CHAPTER 15 The Duration of the Right to Use the Place of Business: The “Duration Test” CHAPTER 16 Introduction CHAPTER 17 Business Activities Excluded in the Treaties CHAPTER 18 The Domestic-Law Aspect: Income-Generating Activities Distinguished from “Business” in the Treaties CHAPTER 19 Core Business Activity or Auxiliary or Preparatory Activities? The Tax-Treaty Aspect of the Concept of “Business” CHAPTER 20 The Connection Between the Business and the Place of Business: The “Business Connection Test” PART III Construction Work CHAPTER 21 Introduction: The Construction Clause and Its Relationship to the Basic Rule CHAPTER 22 The Objective Aspects of the Construction PE: Identification CHAPTER 23 The Subjective Aspect of the Construction PE: The “Duration Test” CHAPTER 24 The Functional Aspect of the Construction PE: The “Business Activity Test” PART IV Offshore Business Activities CHAPTER 25 Introduction CHAPTER 26 Outline of Offshore PE Fictions CHAPTER 27 Offshore Identification Provisions in the Tax Treaties Between Norway and the US, the UK, France, and the Nordic States CHAPTER 28 The “Business Activity Test” of the Offshore Clause PART V Agencies CHAPTER 29 Introduction CHAPTER 30 Main Trends in the Development of the Agency Clause CHAPTER 31 The Agent and the Authorization to Act on Behalf of Somebody Else: The Objectivity of the Agency PE CHAPTER 32 “Legal” or “Commercial” Dependence: The Subjectivity of the Agency PE CHAPTER 33 Deemed Dependency: The “Ordinary Course of Business Test” CHAPTER 34 The Functionality of the Agency PE CHAPTER 35 UN Model Treaty Deviations from the OECD Agency Clause PART VI Subsidiary as PE CHAPTER 36 PE Through Related Corporations PART VII Summary and Conclusions CHAPTER 37 Summary and Conclusions Bibliography Table of Cases Official Documents Index |