您的购物车中没有商品。

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

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

  • 作者:
  • 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%)

发货时间:大约 3-4 weeks
Extra 2-10 working days if shipping address outside Hong Kong
Free delivery Hong Kong?
Hong Kong: free delivery (order over HKD 1000)
  • 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)
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)
Hong Kong Tax & Accounting Practical Toolkit (Basic Package)
¥3,161.07
Hong Kong Company Secretary Checklist, 2nd Edition
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)
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
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
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
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
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
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
Clough & Clough on Personal Injuries

List Price: ¥1,395.00

¥1,353.15 Save ¥41.85 (3%)

Hong Kong Personal Insolvency Manual, 3rd Edition
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
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
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)
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)
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)
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
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
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
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
Brooke's Notary Hong Kong, 3rd Edition

List Price: ¥1,581.00

¥1,533.57 Save ¥47.43 (3%)