CURRENTLY SOLD OUT

How Fixed Is a Permanent Establishment? by Jean Schaffner (Hardcover, 2013)

About this product

Product Information

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. Based on a 'fixed link to the ground', the idea has become progressively more difficult to apply until, at this stage, re-evaluation has become a political necessity. If a permanent establishment may exist in the context of e-commerce, the concept of a geographical presence must be redefined. However, the question remains: Is e-commerce a sufficient reason for challenging the well-established permanent establishment nexus? Drawing on case law, administrative practice, and business decisions in numerous jurisdictions, the author discusses the permanent establishment criteria under conditions of e-commerce and the service economy. He shows that the OECD Model Convention and its commentaries already offer the basis for the evolution of the analysis of the concept, and that the preservation of permanent establishment protects and maintains the level playing field between capital importing and capital exporting economies. He examines in depth such elements as the following: ;the prevalence of commercial coherence over geographic coherence; the role of value-added tax; services permanent establishment; relevant definitions of 'activity' and 'personnel'; multiple permanent establishments; supervision activity and sub-contracting; the differences between civil law and common law concepts of representation; particular treatment of the insurance sector; the 'force of attraction' concept; and specific exceptions (e.g., transportation, artists and sportsmen, rental income, agricultural activities, pipelines). Taking into account important distinctions between two model conventions (OECD and UN), as well as pertinent EU directives and the impact of EU law, the author proposes minor amendments to the OECD Model that adapt it to economic reality and current trends in jurisprudence and that can be implemented immediately. An appendix includes Article 5 and its commentaries as they have evolved since 1963, with the successive addenda and deletions. The author's 20-plus years of experience as a tax lawyer lend the presentation a thoroughly practical aspect. The work addresses in more detail than any other publication the topic of profit allocation to a permanent establishment in the e-commerce world, an issue which is evolving rapidly in the current economic environment. Tax advisors, lawyers, and interested academics and policymakers will benefit from the book's clear analysis of the conditions under which a permanent establishment not only should be preserved, but also how it is likely to be adapted in the future.

Product Identifiers

Publisher
Kluwer Law International
ISBN-13
9789041146625
eBay Product ID (ePID)
15046374762

Product Key Features

Subject Area
International Law
Author
Jean Schaffner
Publication Name
How Fixed ISA Permanent Establishment?
Format
Hardcover
Language
English
Publication Year
2013
Type
Textbook
Number of Pages
344 Pages

Additional Product Features

Title_Author
Jean Schaffner
Series Title
Series on International Taxation
Country/Region of Manufacture
Netherlands

Best Selling in Adult Learning & University

See all

Current slide {CURRENT_SLIDE} of {TOTAL_SLIDES}- Best Selling in Adult Learning & University

Eduqas GCSE (9-1) Religious Studies Route B: Catholic Christianity and Judaism by Deirdre Cleary, Andrew Barron, Joy White, Patrick Harrison (Paperback, 2017)
No ratings or reviews yet.
AU $100.97 New
---- Used
Australian Guidebook for Structural Engineers by Lonnie Pack (Paperback, 2019)
No ratings or reviews yet.
AU $84.19 New
---- Used
Taking Charge of Adult ADHD by Christine M. Benton, Russell A. Barkley (Paperback, 2021)
No ratings or reviews yet.
AU $42.53 New
AU $25.84 Used
Time Management by Peter Quarry (Paperback, 1986)
No ratings or reviews yet.
AU $16.99 New
---- Used

Save on Adult Learning & University

Current slide {CURRENT_SLIDE} of {TOTAL_SLIDES}- Save on Adult Learning & University

Tim Heard Keeping Stingless Bee Hives For Pets, Pollination and Sugarbag Honey
AU $31.98
Trending at AU $35.72
Weed Forager's Handbook: A Guide to Edible and Medicinal Weeds in Australia by A
AU $19.95
Trending at AU $20.74
Netter Atlas of Human Anatomy: Classic Regional Approach
AU $113.94
Trending at AU $122.65
Classical Mechanics: The Theoretical Minimum by George Hrabovsky
AU $27.46
Trending at AU $31.72
Havard's Nursing Guide to Drugs
AU $74.99
Trending at AU $77.06
T. Jared Bunch Matthew LaPlante John D. Day The AFib Cure (Paperback)
AU $42.25
Trending at AU $45.65

Shop by category

How Fixed Is a Permanent Establishment? by Jean Schaffner (Hardcover, 2013)

About this product

Product Information

Product Identifiers

Product Key Features

Additional Product Features

Best Selling in Adult Learning & University

Eduqas GCSE (9-1) Religious Studies Route B: Catholic Christianity and Judaism by Deirdre Cleary, Andrew Barron, Joy White, Patrick Harrison (Paperback, 2017)

Australian Guidebook for Structural Engineers by Lonnie Pack (Paperback, 2019)

Taking Charge of Adult ADHD by Christine M. Benton, Russell A. Barkley (Paperback, 2021)

Time Management by Peter Quarry (Paperback, 1986)

Save on Adult Learning & University

Tim Heard Keeping Stingless Bee Hives For Pets, Pollination and Sugarbag Honey

Weed Forager's Handbook: A Guide to Edible and Medicinal Weeds in Australia by A

Netter Atlas of Human Anatomy: Classic Regional Approach

Classical Mechanics: The Theoretical Minimum by George Hrabovsky

Havard's Nursing Guide to Drugs

T. Jared Bunch Matthew LaPlante John D. Day The AFib Cure (Paperback)

You may also like

Hardcovers

Hardcovers

Hardcover Fiction Books

Hardcovers Bengali

France Hardcovers

Hardcovers Books