首页 >
税务 >
国际 >
Permanent Establishment: Erosion of a Tax Treaty Principle, 2nd Edition

Permanent Establishment: Erosion of a Tax Treaty Principle, 2nd Edition

作者： Arvid A. Skaar
出版商： Kluwer Law International
ISBN: 9789403520612
出版时间 May 2020
规格： Hardback
适应领域： International ? 免责申明：
Countri(es) stated herein are used as reference only

List Price: ￥3,450.30

￥3,346.79 Save ￥103.51 (3%)

或

下载订单表

加入收藏
| 加入比较

描述
大纲

详细
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 In addition to cases previously published in law reports and other publications, a number of unpublished decisions are included.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

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

Index

你可能需要


The Hong Kong Company Secretary's Handbook: Practice and Procedure (11th Edition): List Price: ￥497.55

￥482.62 Save ￥14.93 (3%)


Hong Kong Tax & Accounting Practical Toolkit (Basic Package): ￥3,161.07


Hong Kong Company Secretary Checklist, 2nd Edition: List Price: ￥1,283.40

￥1,244.90 Save ￥38.50 (3%)


Law of Companies in Hong Kong, 4th Edition (Hardcopy + e-Book): List Price: ￥3,255.00

￥3,157.35 Save ￥97.65 (3%)


Butterworths Hong Kong Discrimination Law Handbook, 4th Edition: List Price: ￥1,395.00

￥1,353.15 Save ￥41.85 (3%)


Sentencing in Hong Kong, 11th Edition: List Price: ￥3,329.40

￥3,229.52 Save ￥99.88 (3%)


Butterworths Hong Kong Company Law (Winding-Up and Miscellaneous Provisions) Handbook, 6th Edition: List Price: ￥2,120.40

￥2,056.79 Save ￥63.61 (3%)


Butterworths Hong Kong Company Law Handbook, 26th Edition: List Price: ￥4,092.00

￥3,969.24 Save ￥122.76 (3%)


Cross-Border Crime in Hong Kong: Extradition, Mutual Assistance & Financial Sanctions, 3rd Edition: List Price: ￥1,934.40

￥1,876.37 Save ￥58.03 (3%)


Clough & Clough on Personal Injuries: List Price: ￥1,395.00

￥1,353.15 Save ￥41.85 (3%)


Hong Kong Personal Insolvency Manual, 3rd Edition: List Price: ￥1,860.00

￥1,804.20 Save ￥55.80 (3%)


Butterworths Hong Kong Conveyancing and Property Law Handbook, 6th Edition: List Price: ￥1,674.00

￥1,623.78 Save ￥50.22 (3%)


A Practical Guide to Resolving Shareholder Disputes, 2nd Edition: List Price: ￥1,674.00

￥1,623.78 Save ￥50.22 (3%)


Tort Law in Hong Kong, 5th Edition (Hardcopy + ebook): List Price: ￥2,325.00

￥2,255.25 Save ￥69.75 (3%)


Company Law in Hong Kong: Practice and Procedure 2023 (Hardcopy + e-Book): List Price: ￥2,974.14

￥2,884.92 Save ￥89.22 (3%)


Company Law in Hong Kong: Insolvency 2023 (Hardcopy + e-Book): List Price: ￥2,643.99

￥2,564.67 Save ￥79.32 (3%)


Hong Kong Company Law, 15th Edition: List Price: ￥457.56

￥443.83 Save ￥13.73 (3%)


Private Equity in Hong Kong and China, 4th Edition: List Price: ￥1,860.00

￥1,804.20 Save ￥55.80 (3%)


Hong Kong Family Court Practice, 4th Edition: List Price: ￥2,511.00

￥2,435.67 Save ￥75.33 (3%)


Brooke's Notary Hong Kong, 3rd Edition: List Price: ￥1,581.00

￥1,533.57 Save ￥47.43 (3%)

“

Ordering from Professional Bookshop is fantastic, quick delivery great products, great customer service Siti L.
This is a great bookstore and have had no problems with them and all my orders have come on time and in good condition. Yang X.
Everything is perfect. Fast delivery. I highly recommend this website to all my friends and colleagues. Thanks Hoi Man L.
So thankful I am receiving all my books, thank you to all for a great service and excellent products Clinton K.
Professional Bookshop is amazing! I've been a loyal customer for over 5 years. Returns are easy to request, book or delivery complaints are taken seriously and the customer service team is friendly and patient. Mick D.
I wanted to informed you that the customer service is excellent. They were so polite and nice. I would continue to buy books from Professional Bookshop. Jingsong C.
Fast and quick service. Easy transaction method, arrived sooner than expected. Excellent packaging and the books received are in perfect condition! Thank you very much! I love the book and its quality. Saori B.
I can order any accounting books from worldwide from Professional Bookshop. Love this website and save my time to search from internet. Lingxiao R.
It is just so easy to find what you are always looking for and sometimes you can even find it up to 80% off what you would in the normal store. Graeme R.
I love shopping on Professional Bookshop! They have a wide range of accounting book with competent prices. Free shipping in Hong Kong is also really handy! Fergus Y.
Professional Bookshop is a great bookstore, I must say. Buying books in Professional Bookshop is so easy, great and reliable. It is highly recommendable. Deborah D.
A great site to shop accounting books and everything and with discountable prices. It’s my first choice whenever i want to shop something. Most trusted site. Zeng Z.
I found the books I needed and at a very low price. I am very happy and will definitely use it in the future Brian W.
I have been using Professional Bookshop for a while now. I am very impressed with customer service and delivery. When I need to have a return it is done very diligently. Olivia L.
Professional Bookshop is my default go to for finding the best prices and reading details of law books before buying. Detailed book description is very helpful. Tracy W.
I've been using Professional Bookshop since 2011 and they actually great, I always received great service and my book arrives on time. Lisa C.

所有书籍

Permanent Establishment: Erosion of a Tax Treaty Principle, 2nd Edition

Free delivery Hong Kong?

详细

你可能需要

What Our Customers Say?

所有书籍

Permanent Establishment: Erosion of a Tax Treaty Principle, 2nd Edition

Free delivery Hong Kong?

详细

你可能需要

What Our Customers Say?

video title