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Preventing the Artificial Avoidance of Permanent Establishment Status

2015-10-22 Double taxation
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Release : 2015-10-22
Genre : Double taxation
Kind : eBook
Book Rating : 213/5 ( reviews)

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Book Synopsis Preventing the Artificial Avoidance of Permanent Establishment Status by : OCDE,

Download or read book Preventing the Artificial Avoidance of Permanent Establishment Status written by OCDE,. This book was released on 2015-10-22. Available in PDF, EPUB and Kindle. Book excerpt: This report includes changes to the definition of permanent establishment in the OECD Model Tax Convention that will address strategies used to avoid having a taxable presence in a country under tax treaties. These changes will ensure that where the activities that an intermediary exercises in a country are intended to result in the regular conclusion of contracts to be performed by a foreign enterprise, that enterprise will be considered to have a taxable presence in that country unless the intermediary is performing these activities in the course of an independent business. The changes will also restrict the application of a number of exceptions to the definition of permanent establishment to activities that are preparatory or auxiliary nature and will ensure that it is not possible to take advantage of these exceptions by the fragmentation of a cohesive operating business into several small operations; they will also address situations where the exception applicable to construction sites is circumvented through the splitting-up contracts between closely related enterprises.

Permanent Establishments and BEPS Action 7 : Perspectives in Evolution

2019
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Release : 2019
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Book Synopsis Permanent Establishments and BEPS Action 7 : Perspectives in Evolution by : C. Garbarino

Download or read book Permanent Establishments and BEPS Action 7 : Perspectives in Evolution written by C. Garbarino. This book was released on 2019. Available in PDF, EPUB and Kindle. Book excerpt: This article concerns changes of the definition of permanent establishment (PE) in the OECD Model Tax Convention due to the application of the proposals of the BEPS Action 7 - Preventing the Artificial Avoidance of Permanent Establishment Status. The author suggests that the judicial reasoning adopted within judicial trends developed at national level has been used in shaping evolving perspectives about the concept of PE adopted in the OECD Model. The article strives to achieve fuller comprehension of the issues raised by the Commentary in 2017, addresses different perspectives which can be adopted about preparatory/auxiliary activities that might prove useful in understanding the anti-fragmentation rule introduced in Article 5(4.1) of the OECD Model and then focuses on the concept of the agency permanent establishment 'PE' in light of the functional analysis developed by the OECD, with particular attention to the concrete use of the concept of 'authority to conclude contracts' within the functional approach now adopted by the OECD Model, particularly with regard to commissionaire structures.

OECD/G20 Base Erosion and Profit Shifting Project Preventing the Artificial Avoidance of Permanent Establishment Status, Action 7 - 2015 Final Report

2015-10-05
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Release : 2015-10-05
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Kind : eBook
Book Rating : 221/5 ( reviews)

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Book Synopsis OECD/G20 Base Erosion and Profit Shifting Project Preventing the Artificial Avoidance of Permanent Establishment Status, Action 7 - 2015 Final Report by : OECD

Download or read book OECD/G20 Base Erosion and Profit Shifting Project Preventing the Artificial Avoidance of Permanent Establishment Status, Action 7 - 2015 Final Report written by OECD. This book was released on 2015-10-05. Available in PDF, EPUB and Kindle. Book excerpt: Addressing base erosion and profit shifting (BEPS) is a key priority of governments. In 2013, OECD and G20 countries, working together on an equal footing, adopted a 15-point Action Plan to address BEPS. This publication is the final report for Action 7.

The Artificial Avoidance of Permanent Establishment Status

2020
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Release : 2020
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Book Synopsis The Artificial Avoidance of Permanent Establishment Status by : Michael Littlewood

Download or read book The Artificial Avoidance of Permanent Establishment Status written by Michael Littlewood. This book was released on 2020. Available in PDF, EPUB and Kindle. Book excerpt: The aim of this article is to point to a flaw in one of the measures recently enacted by the New Zealand Government to prevent tax avoidance by large multinational enterprises (MNEs). That measure is section GB 54 of the Income Tax Act 2007, which was added to the Act in July 2018 and which is aimed at what is referred to as “the artificial avoidance of permanent establishment status”. The problem with section GB 54 is that it seems to be a nullity, in the sense that it does not catch anything that would not in any event be caught by section BG 1, the general anti-avoidance rule or GAAR. But it is also possible that the courts, in order to salvage section GB 54 from complete redundancy, will read down the scope of the GAAR. Perversely, therefore, the enactment of s GB 54, intended to prevent one particular form of tax avoidance, might make it easier to get away with others.

The New Permanent Establishment

2023-04-21 Law
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Release : 2023-04-21
Genre : Law
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Book Rating : 016/5 ( reviews)

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Book Synopsis The New Permanent Establishment by : Tiago Gonçalves Marques

Download or read book The New Permanent Establishment written by Tiago Gonçalves Marques. This book was released on 2023-04-21. Available in PDF, EPUB and Kindle. Book excerpt: This work is the result of an extensive research into the permanent establishment concept, a concept that plays a vital role within the international taxation system through the fair allocation of taxing rights over cross-border business profits in the context of the tenuous balance between the residence and source principles, as a threshold for source taxation. Our research sought to explore and explain the evolution of this concept in the context of recent changes resulting from the joint work of the G20 and the OECD, namely under the aegis of the BEPS Project (Action 7), and later with the enactment of the Multilateral Instrument and the update to the OECD Model Convention. We also address the Portuguese permanent establishment concept and, finally, the future of the permanent establishment concept within the international taxation system.

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