Permanent establishment : Erosion of a tax treaty principle

By:

Skaar Arvid A

Contributor(s):

Publication details: Austin Kluwer Law International 1991Description: 604p xliISBN:

9789065445940

Subject(s):

1. Double Taxation - Treaties2. International Business Enterprises - Taxation - Law & Legislation3. Corporations - Foreign - Taxation - Law & Legislation

DDC classification:

343.040000 SKA

Contents:

Contents: PART ONE: INTRODUCTION – Introduction; 1 Preliminary issues -- 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 Methodolofy: 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 TWO: THE BASIC RULE -- A THE OBJECTIVITY OF THE PE -- 9 The taxpayer's physical presence: The "place of business test" -- 10 Physical presence at a specific place: The "location test" -- B THE SUBJECTIVITY OF THE PE -- 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 "right 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" -- C THE FUNCTIONALITY OF THE PE -- 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 of 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 THREE: CONSTRUCTION WORK -- 21 Introduction: The construction clause and its relationship to the basic rule. 22 The objectiviry of the construction PE: Identification -- 23 The subjectivity of the construction PE: The "duration test" -- 24 The functionality of the construction PE: The "business activiry test" -- PART FOUR: OFFSHORE BUSINESS ACTIVITIES -- 25 Introduction -- 26 Outline of offshore PE fictions -- 27 Offshore identification provisions in the tax treaties between Norway and the US, the UK, France, and the Nordic states -- 28 The "business activity test" of the offshore clause -- PART FIVE: 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 SIX: SUBSIDIARY AS PE -- 36 PE through related corporations -- PART SEVEN: SUMMARY AND CONCLUSIONS -- 37 Summary and conclusions; Bibliography; Table of cases; Official documents; Index.

List(s) this item appears in: Stock 2022 - Madhu K S | Consolidated list of Stock Verification-2022

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Holdings
Item type	Current library	Call number	Status	Date due	Barcode
BOOKs	National Law School	343.04 SKA (Browse shelf(Opens below))	Not For Loan		24046

Contents:
PART ONE: INTRODUCTION –
Introduction;
1 Preliminary issues --
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 Methodolofy: 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 TWO: THE BASIC RULE --
A THE OBJECTIVITY OF THE PE --
9 The taxpayer's physical presence: The "place of business test" --
10 Physical presence at a specific place: The "location test" --
B THE SUBJECTIVITY OF THE PE --
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 "right 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" --
C THE FUNCTIONALITY OF THE PE --
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 of 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 THREE: CONSTRUCTION WORK --
21 Introduction: The construction clause and its relationship to the basic rule. 22 The objectiviry of the construction PE: Identification --
23 The subjectivity of the construction PE: The "duration test" --
24 The functionality of the construction PE: The "business activiry test" --
PART FOUR: OFFSHORE BUSINESS ACTIVITIES --
25 Introduction --
26 Outline of offshore PE fictions --
27 Offshore identification provisions in the tax treaties between Norway and the US, the UK, France, and the Nordic states --
28 The "business activity test" of the offshore clause --
PART FIVE: 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 SIX: SUBSIDIARY AS PE --
36 PE through related corporations --
PART SEVEN: SUMMARY AND CONCLUSIONS --
37 Summary and conclusions;
Bibliography;
Table of cases;
Official documents;
Index.

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