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Description
Permenant Establishment - Erosion of a Tax Treaty Principle - Series on International Taxation
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Contents
Part 1 - Introduction
1. Preliminary
2. Some constitutive political and economic elements of international society
3. Theories on allocation of international taxing jurisdiction
4. Main elements in a tax-treaty policy on PE: basic contradictions
5. Methodology: Sources of international fiscal law
6. General historical background: An overview
7. The history of the concept of PE
8. Classification of PE conditions
Part 2 - The Basic Rule
9. The taxpayer’s physical presence: The Place of business test
10. Physical presence at a specific place: The location test
11. The right to use the place of business: The right of use test
12. The right of use test for profit-sharing arrangements
13. The rights of use test and arm’s length business connections
14. Indirect evidence of a right of use to a place of business
15. The duration of the right to use the place of business: The permanence test
16. Introduction
17. Business activities excluded in the treaties
18. The domestic law aspect: Income generating activities distinguished
from business in the treaties
19. Core business activity or auxiliary or preparatory activities? The tax -
treaty aspect of the concept of business
20. The connection between the business and the place of business: the
business connection test
Part 3 - Construction Work
21. Introduction: The construction clause and its relationship to the basic rule
22. The objectivity of the construction PE: Identification
23. The Subjectivity of the construction PE: The duration test
24. The functionality of the construction PE: The business activity test
Part 4 - Offshore Business Activities
25. Introduction
26. Outline of offshore PE fictions
27. Offshore identification provisions in the tax treatise between Norway
and the US, the UK, France, and the Nordic states
28. The Business activity test of the offshore clause
Part 5 - Agencies
29. Introduction
30. Main trends in the development of the agency clause
31. The agent and the authorization: The objectivity of the agency PE
32. Legal or commercial dependence the subjectivity of the agency PE
33. Deemed dependency: The ordinary course of business test
34. The functionality of the agency PE
35. UN model treaty deviations from the OECD agency clause
Part 6 - Subsidiary as PE
36. PE through related corporations
Part 7 - Summary and conclusions
37. Summary and conclusions
Bibliography
Table of case
Official documents
Index
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