skip to content
Cross-border taxation of permanent establishments : an international comparison Preview this item
ClosePreview this item
Checking...

Cross-border taxation of permanent establishments : an international comparison

Author: Andreas Waltrich
Publisher: Alphen aan den Rijn : Kluwer Law International, [2016]
Series: Series on international taxation, v. 59.
Edition/Format:   Print book : EnglishView all editions and formats
Summary:
"The permanent establishment (PE) is a legal form of cross-border direct investment whereby a business presence is maintained as an integral part of the foreign investor. Due to the growing intensity and complexity of international business relations, the PE definition and the allocation of profits between head units and PEs have become highly contentious, especially from the perspectives of the major emerging  Read more...
Rating:

(not yet rated) 0 with reviews - Be the first.

Subjects
More like this

 

Find a copy in the library

&AllPage.SpinnerRetrieving; Finding libraries that hold this item...

Details

Document Type: Book
All Authors / Contributors: Andreas Waltrich
ISBN: 9789041168320 904116832X
OCLC Number: 959080969
Description: xxiii, 328 pages : illustrations ; 25 cm.
Contents: Introduction --
Fundamentals and objective --
Source taxation of business profits according to the OECD model --
Source taxation of business profits from a national point of view of Germany, the US and the BRIC states --
Cross-country analysis of the OECD and national PE concepts and the rules on the attribution of business income --
Reform proposals with regard to the PE definition and the attribution of business profits --
Final conclusion in the form of theses.
Series Title: Series on international taxation, v. 59.
Responsibility: Andreas Waltrich.

Abstract:

"The permanent establishment (PE) is a legal form of cross-border direct investment whereby a business presence is maintained as an integral part of the foreign investor. Due to the growing intensity and complexity of international business relations, the PE definition and the allocation of profits between head units and PEs have become highly contentious, especially from the perspectives of the major emerging economies of the BRIC countries (Brazil, Russia, India, and China). Unsurprisingly, the potential for tax avoidance and the scrutiny of tax authorities have increased enormously. Against this background, this work illustrates and compares the OECD Model Tax Convention with country-specific source taxation rules, focusing on possible tax system changes and offering reform proposals. Ensuring the taxable implications of the various rules upon country-specific PE concepts, the author's treatment covers such issues and topics as the following: the PE definition of the OECD MC and from the perspective of selected countries; allocation of business profits under the authorised OECD approach (AOA); avoidance of PE status; implementation of a service PE proposal; construction site PEs established by subcontractors; existence of an agency PE; and the OECD project on base erosion and profit sharing (BEPS). The author uses simulated cross-border national and treaty cases to highlight qualification conflicts, thus reinforcing his detailed discussion of source taxation rules of business profits and relevant case law in Germany, the United States, and the BRIC states. This book discusses qualification conflicts of PE taxation in cross-border cases and analyses risks of double and non-taxation and increasing complexity. There is also a checklist detailing how companies can avoid unintentionally setting up a PE."--

Reviews

User-contributed reviews
Retrieving GoodReads reviews...
Retrieving DOGObooks reviews...

Tags

Be the first.
Confirm this request

You may have already requested this item. Please select Ok if you would like to proceed with this request anyway.

Linked Data


Primary Entity

<http://www.worldcat.org/oclc/959080969> # Cross-border taxation of permanent establishments : an international comparison
    a schema:Book, schema:CreativeWork ;
   library:oclcnum "959080969" ;
   library:placeOfPublication <http://id.loc.gov/vocabulary/countries/ne> ;
   schema:about <http://experiment.worldcat.org/entity/work/data/3768020460#Topic/tax_treaty> ; # tax treaty
   schema:about <http://experiment.worldcat.org/entity/work/data/3768020460#Topic/attribution_of_profits> ; # attribution of profits
   schema:about <http://id.loc.gov/authorities/classification/K4550> ;
   schema:about <http://experiment.worldcat.org/entity/work/data/3768020460#Topic/double_taxation> ; # Double taxation
   schema:about <http://experiment.worldcat.org/entity/work/data/3768020460#Topic/oecd_model> ; # OECD Model
   schema:about <http://experiment.worldcat.org/entity/work/data/3768020460#Topic/beps> ; # BEPS
   schema:about <http://experiment.worldcat.org/entity/work/data/3768020460#Topic/nexus> ; # nexus
   schema:about <http://experiment.worldcat.org/entity/work/data/3768020460#Topic/pe> ; # PE
   schema:about <http://experiment.worldcat.org/entity/work/data/3768020460#Topic/source_principle_of_taxation> ; # source principle of taxation
   schema:about <http://experiment.worldcat.org/entity/work/data/3768020460#Topic/case_law> ; # case law
   schema:about <http://experiment.worldcat.org/entity/work/data/3768020460#Topic/agency_pe> ; # agency PE
   schema:about <http://experiment.worldcat.org/entity/work/data/3768020460#Topic/construction_project> ; # construction project
   schema:about <http://experiment.worldcat.org/entity/work/data/3768020460#Topic/aoa> ; # AOA
   schema:about <http://experiment.worldcat.org/entity/work/data/3768020460#Topic/international_business_enterprises_taxation_law_and_legislation> ; # International business enterprises--Taxation--Law and legislation
   schema:author <http://experiment.worldcat.org/entity/work/data/3768020460#Person/waltrich_andreas> ; # Andreas Waltrich
   schema:bookFormat bgn:PrintBook ;
   schema:datePublished "2016" ;
   schema:description "Introduction -- Fundamentals and objective -- Source taxation of business profits according to the OECD model -- Source taxation of business profits from a national point of view of Germany, the US and the BRIC states -- Cross-country analysis of the OECD and national PE concepts and the rules on the attribution of business income -- Reform proposals with regard to the PE definition and the attribution of business profits -- Final conclusion in the form of theses."@en ;
   schema:description ""The permanent establishment (PE) is a legal form of cross-border direct investment whereby a business presence is maintained as an integral part of the foreign investor. Due to the growing intensity and complexity of international business relations, the PE definition and the allocation of profits between head units and PEs have become highly contentious, especially from the perspectives of the major emerging economies of the BRIC countries (Brazil, Russia, India, and China). Unsurprisingly, the potential for tax avoidance and the scrutiny of tax authorities have increased enormously. Against this background, this work illustrates and compares the OECD Model Tax Convention with country-specific source taxation rules, focusing on possible tax system changes and offering reform proposals. Ensuring the taxable implications of the various rules upon country-specific PE concepts, the author's treatment covers such issues and topics as the following: the PE definition of the OECD MC and from the perspective of selected countries; allocation of business profits under the authorised OECD approach (AOA); avoidance of PE status; implementation of a service PE proposal; construction site PEs established by subcontractors; existence of an agency PE; and the OECD project on base erosion and profit sharing (BEPS). The author uses simulated cross-border national and treaty cases to highlight qualification conflicts, thus reinforcing his detailed discussion of source taxation rules of business profits and relevant case law in Germany, the United States, and the BRIC states. This book discusses qualification conflicts of PE taxation in cross-border cases and analyses risks of double and non-taxation and increasing complexity. There is also a checklist detailing how companies can avoid unintentionally setting up a PE."--"@en ;
   schema:exampleOfWork <http://worldcat.org/entity/work/id/3768020460> ;
   schema:inLanguage "en" ;
   schema:isPartOf <http://experiment.worldcat.org/entity/work/data/3768020460#Series/series_on_international_taxation> ; # Series on International taxation ;
   schema:name "Cross-border taxation of permanent establishments : an international comparison"@en ;
   schema:productID "959080969" ;
   schema:workExample <http://worldcat.org/isbn/9789041168320> ;
   wdrs:describedby <http://www.worldcat.org/title/-/oclc/959080969> ;
    .


Related Entities

<http://experiment.worldcat.org/entity/work/data/3768020460#Person/waltrich_andreas> # Andreas Waltrich
    a schema:Person ;
   schema:familyName "Waltrich" ;
   schema:givenName "Andreas" ;
   schema:name "Andreas Waltrich" ;
    .

<http://experiment.worldcat.org/entity/work/data/3768020460#Series/series_on_international_taxation> # Series on International taxation ;
    a bgn:PublicationSeries ;
   schema:hasPart <http://www.worldcat.org/oclc/959080969> ; # Cross-border taxation of permanent establishments : an international comparison
   schema:name "Series on International taxation ;" ;
    .

<http://experiment.worldcat.org/entity/work/data/3768020460#Topic/attribution_of_profits> # attribution of profits
    a schema:Intangible ;
   schema:name "attribution of profits"@en ;
    .

<http://experiment.worldcat.org/entity/work/data/3768020460#Topic/construction_project> # construction project
    a schema:Intangible ;
   schema:name "construction project"@en ;
    .

<http://experiment.worldcat.org/entity/work/data/3768020460#Topic/international_business_enterprises_taxation_law_and_legislation> # International business enterprises--Taxation--Law and legislation
    a schema:Intangible ;
   schema:name "International business enterprises--Taxation--Law and legislation"@en ;
    .

<http://experiment.worldcat.org/entity/work/data/3768020460#Topic/source_principle_of_taxation> # source principle of taxation
    a schema:Intangible ;
   schema:name "source principle of taxation"@en ;
    .

<http://worldcat.org/isbn/9789041168320>
    a schema:ProductModel ;
   schema:isbn "904116832X" ;
   schema:isbn "9789041168320" ;
    .

<http://www.worldcat.org/title/-/oclc/959080969>
    a genont:InformationResource, genont:ContentTypeGenericResource ;
   schema:about <http://www.worldcat.org/oclc/959080969> ; # Cross-border taxation of permanent establishments : an international comparison
   schema:dateModified "2017-10-21" ;
   void:inDataset <http://purl.oclc.org/dataset/WorldCat> ;
    .


Content-negotiable representations

Close Window

Please sign in to WorldCat 

Don't have an account? You can easily create a free account.