Law & Practice Relating to Permanent Establishment
Note : The book "Law & Practice Relating to Permanent Establishment" contains 8 chapters in Part I, 1 chapter in Part II, 1 chapter in Part III and 1 chapter in Part IV
Description
A Comprehensive Commentary on Law Relating to Permanent Establishment
The book thoroughly discusses practical implications of various types of permanent establishments, including Fixed Place Permanent Establishment [Article 5(1)], Construction Permanent Establishment [Article 5(3)], Service Permanent Establishment [Article 5(3)] and Agency Permanent Establishment [Article 5(5)]. The book also discusses the relationship between Article 5(1) and Article 5(2).
An indepth analysis of more than 400 judicial and administrative decisions from 33 countries, with emphasis on the Austria, France, Germany, India, Netherlands, Spain and United States of America.
Drawing on case law, administrative practice, and business decisions in numerous jurisdictions, the book discusses the permanent establishment criteria under conditions of e-commerce and the service economy.
The book examines indepth the practical implications of various issues including:
- Tangible v. Intangible place of business in prevailing e-commerce scenario;
- Time duration where outsourcing or sub-contracting is done;
- Man days v. Solar days;
- Disposal right over the place of business;
- Core business activity v. Auxiliary or preparatory activity;
- Connection between place of business and carrying on of business;
- Start and end of permanent establishment;
- Multiple permanent establishments;
- Construction permanent establishment: Deeming fiction or exception to Article 5(1);
- Supervision activity and sub-contracting;
- Secondment of employees;
- Stewardship or shareholder activity;
- Status of the agent in the source country;
- The differences between civil law and common law concepts of representation;
- Authority to conclude contracts v. Maintenance of stock v. Securing of order
| Chapter No | Chapter name |
|---|---|
| Part One | Basic Rule Pe |
| Chapter: 1 | Introduction |
| Chapter: 2 | Place of business test : physical presence |
| Chapter: 3 | Location test : physical presence at a specific place |
| Chapter: 4 | Permanence test : duration of the place of business |
| Chapter: 5 | Disposal test : right to use place of business |
| Chapter: 6 | Business activity test : Carrying on of business |
| Chapter: 7 | Business connection test : connection between place of business and carrying on of business |
| Chapter: 8 | The Start and end of permanent establishment |
| Part two | construction work |
| Chapter: 9 | Construction PE |
| Part Three | furnishing of services |
| Chapter: 10 | Service PE |
| Part Four | Agencies |
| Chapter: 11 | Business activities through agent : agency pe |
| Appendix: A | Text of Article 5 of United Nations Model Double Taxation Convention between developed and developing countries 2011 |
| Appendix: B | Text of Article 5 of OECD Model Convention with respect to Taxes on Income and Capital 2014 |
| Appendix: C | Documents |
| Appendix: D | Bibliography |
| Appendix: E | Case Law Index |
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