Dependent Agents as Permanent Establishments
Schriftenreihe IStR Band 85 (Ausgabe Österreich)
Cite this publication as
Michael Lang (Hg.), Pasquale Pistone (Hg.), Josef Schuch (Hg.), Claus Staringer (Hg.), Alfred Storck (Hg.), Dependent Agents as Permanent Establishments (2014), Linde Verlag, 1210 Wien, ISBN: 9783709405420
Description / Abstract
Dependent Agents as Permanent Establishments
The article on business profits may be the most relevant one in tax treaties. If patterned after the OECD Model Tax Convention, this article allocates the exclusive taxing right over the profits of an enterprise to the residence country, unless the enterprise carries on business in the source country through a permanent establishment. Considering the importance of allocating taxation rights, tax authorities and courts of many countries have increasingly focused on the concept of agency permanent establishment. This book includes 12 chapters which provide an in-depth analysis of the key aspects that need to be taken into account for interpreting the concept of agency permanent establishment. It incorporates the perspectives of leading scholars and practitioners dealing with international tax cases. This book is designed to provide essential insights to academics, practitioners, tax officials and judges who deal or are interested in the field of international taxation.
The article on business profits may be the most relevant one in tax treaties. If patterned after the OECD Model Tax Convention, this article allocates the exclusive taxing right over the profits of an enterprise to the residence country, unless the enterprise carries on business in the source country through a permanent establishment. Considering the importance of allocating taxation rights, tax authorities and courts of many countries have increasingly focused on the concept of agency permanent establishment. This book includes 12 chapters which provide an in-depth analysis of the key aspects that need to be taken into account for interpreting the concept of agency permanent establishment. It incorporates the perspectives of leading scholars and practitioners dealing with international tax cases. This book is designed to provide essential insights to academics, practitioners, tax officials and judges who deal or are interested in the field of international taxation.
Table of content
- BEGINN
- Titelei
- Preface
- Content
- List of Authors
- John F. Avery Jones: The Origins of Articles 5(5) and 5(6) ofthe Model
- Philip Baker QC: Dependent Agent Permanent Establishments: Recent OECD Trends
- Raffaele Petruzzi: The Dependent Agent Permanent Establishment as an Extension of the Permanent Establishment Concept of Article 5(1) of the OECD Model Convention
- Alfred Storck/Sabine Schmidjell-Dommes: Acting on Behalf of an Enterprise under Article 5(5) of the OECD Model Convention
- Katharina Daxkobler: Authority to Conclude Contracts in the Name of the Enterprise
- Pasquale Pistone/César Alejandro Ruiz Jiménez: Habitual Exercise of Authority to Conclude Contracts under Article 5 (5) of the OECD Model Convention
- Daniel Fuentes Hernà¡ndez: Agents of an Independent Character under Article 5(6) of the OECD Model Convention
- Claus Staringer/Felipe Vallada: Acting in the ordinary course of business under Article 5(6) of the OECD Model Convention
- Nadine Oberbauer: The Dependent Agent PE and the Exception for Auxiliary and Other Activities under Article 5(4) of the OECD Model Convention
- Harald Moshammer/Michael Tumpel: Attribution of Profits to a Dependent Agent PE
- Kasper DziurdŠº: Dependent Agent PE Created by an Employee: Remuneration “Borne by† under Article 15(2)(c) of the OECD Model?
- Josef Schuch/Eline Huisman: The Dependent Agent PE under Article 5(5), (6) and (7) of the UN Model Convention