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Permanent Establishment : Erosion of a Tax Treaty Principle :  Erosion of a Tax Treaty Principle - A.A. Skaar

Permanent Establishment : Erosion of a Tax Treaty Principle

Erosion of a Tax Treaty Principle

Hardcover Published: September 1992
ISBN: 9789065445940
Number Of Pages: 664

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This book is the first comprehensive analysis of the international case law dealing with the notion of 'permanent establishment'. More than 450 judicial and administrative decisions from 19 countries, with emphasis on the United States of America, Germany and Norway constitute the basis for this book. The book provides a comparison of the legal practice in different countries. A critical discussion of the notion of 'permanent establishment' in future international fiscal law is also included. In addition to cases previously published in law reports and other publications, also a number of unpublished decisions are discussed in this book. The majority of the unpublished cases are Norwegian, but also a few Danish, Canadian, German, US, and UK cases are included. Also included are synopsis of court decisions and administrative rulings upon which the analysis is based.

Detailed table of contents
Abbreviations
Introduction
Preliminary issuesp. 1
Some constitutive political and economic elements of international societyp. 13
Theories on allocation of international taxing jurisdictionp. 19
Main elements in a tax-treaty policy on PE: Basic contradictionsp. 33
Methodology: Sources of international fiscal lawp. 39
General historical background: An overviewp. 65
The history of the concept of PEp. 71
Classification of PE conditionsp. 103
The Basic Rule
The Objectivity of the PEp. 109
The taxpayer's physical presence: The "place of business test"p. 111
Physical presence at a specific place: The "location test"p. 125
The Subjectivity of the PEp. 153
The right to use the place of business: The "right of use test"p. 155
The "right of use test" for profit-sharing arrangementsp. 159
The "right of use test" and arm's-length business connectionsp. 187
Indirect evidence of a right of use to a place of businessp. 201
The duration of the right to use the place of business: The "permanence test"p. 209
The Functionality of the PEp. 227
Business activities excluded in the treatiesp. 233
The domestic-law aspect: Income-generating activities distinguished from "business" in the treatiesp. 245
Core business activity or auxiliary or preparatory activities? The tax-treaty aspect of the concept of "business"p. 279
The connection between the business and the place of business: The "business connection test"p. 327
Construction Work
Introduction: The construction clause and its relationship to the basic rulep. 343
The objectivity of the construction PE: Identificationp. 353
The subjectivity of the construction PE: The "duration test"p. 381
The functionality of the construction PE: The "business activity test"p. 391
Offshore Business Activities
Outline of offshore PE fictionsp. 425
Offshore identification provisions in the tax treaties between Norway and the US, the UK, France, and the Nordic statesp. 435
The "business activity test" of the offshore clausep. 445
Agencies
Main trends in the development of the agency clausep. 471
The agent and the authorization: The objectivity of the agency PEp. 481
"Legal" or "commercial" dependence: The subjectivity of the agency PEp. 503
Deemed dependency: The "ordinary course of business test"p. 515
The functionality of the agency PEp. 523
UN model treaty deviations from the OECD agency clausep. 529
Subsidiary as PE
PE through related corporationsp. 539
Summary and Conclusions
Summary and conclusionsp. 557
Bibliographyp. 577
Table of casesp. 589
Official documentsp. 603
Indexp. 607
Table of Contents provided by Blackwell. All Rights Reserved.

ISBN: 9789065445940
ISBN-10: 9065445943
Series: Series on International Taxation
Audience: Professional
Format: Hardcover
Language: English
Number Of Pages: 664
Published: September 1992
Country of Publication: NL
Dimensions (cm): 23.39 x 15.6  x 3.66
Weight (kg): 1.1