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|All Authors / Contributors:||
Martin B Tittle
|Description:||x, 426 pages ; 24 cm.|
|Contents:||U.S. taxation of foreign companies in the absence of a treaty --
Explanation and interpretation of article v.
|Series Title:||Tax law series, 2.|
Table of Contents:
Preface ix Text of Article V of the U.S.-Canada Treaty 1 Introduction 5 Overview of Permanent Establishment 5 Overview of Article V 7 Relationship of Article V to the Parallel Provisions in Prior Treaties 22 U.S. Taxation of Foreign Companies in the Absence of a Treaty 27 US Taxation of Income of Foreign Companies Generally 27 Sourcing Rules 28 FDAP Income 30 The “Engaged in a U.S. Trade or Business” Requirement 32 Income Effectively Connected with a U.S. Trade or Business 42 The Role of Agents 45 Taxation of Foreign Partnerships and U.S. Partnerships with Foreign Partners 50 Foreign Parents with U.S. Subsidiaries 53 Foreign Parents with U.S. Branches 57 Electronic Commerce 58 Explanation and Interpretation of Article V [including, for each paragraph of the article, definitions of significant terms; review and discussion of relevant parts of the OECD Commentaries and the technical explanation accompanying the U.S. model tax treaty; and presentation of relevant cases, rulings, and secondary authorities] 63 Article V(1) – Definition of Permanent Establishment 63 Article V(2) – List of Deemed PEs 77 Article V(2)(a) – Place of Management 78 Article V(2)(b) – Branch 81 Article V(2)(c) – Office 85 Article V(2)(d) – Factory 92 Article V(2)(e) – Workshop 94 Article V(2)(f) – Mine, Oil or Gas Well, Quarry, or Any Other Place of Extraction of Natural Resources 95 Article V(3) – Temporal Rule for Construction/Building/Installation 99 Article V(4) – Temporal Rule for Natural Resource Drilling Rigs/Ships 111 Articles V(5) and V(7) – Agency PE 119 Article V(6) – List of Activities Not Constituting a PE 161 Article V(6) – Front Language 162 Article V(6)(a) – The use of facilities for the purpose of storage, display or delivery of goods or merchandise belonging to the resident 168 Article V(6)(b) – The maintenance of a stock of goods or merchandise belonging to the resident for the purpose of storage, display or delivery 170 Article V(6)(c) – The maintenance of a stock of goods or merchandise belonging to the resident for the purpose of processing by another person 172 Article V(6)(d) – The purchase of goods or merchandise, or the collection of information, for the resident 174 Article V(6)(e) – Advertising, the supply of information, scientific research or similar activities which have a preparatory or auxiliary character, for the resident 182 Article V(7) – Independent Agent Exception 189 Article V(8) – Exception for Controlled Companies 191 Article V(9) – Services Catchall 203 Article V(10) – Extension of Paragraphs V(1)–V(9) to Non-Convention Countries and Persons 221 Additional Considerations 225 Appendix 229 Protocol 1, June 14, 1983 229 U.S. Treasury Technical Explanation of the 1980 Treaty, including Protocols 1 and 2 241 Competent Authority Agreement Regarding Offshore U.S. Drilling Rigs, January 26, 1984 315 Protocol 3, March 17, 1995 321 U.S. Treasury Technical Explanation of Protocol 3 347 Protocol 5, September 21, 2007 399
A review of this book has appeared in the Canadian Tax Journal / Revue Fiscale Canadienne (56 Can. Tax Jour. 269, 272 (2008)). It is available in .pdf format on the Journal's web site (http://www.ctf.ca/PDF/2008ctj/08ctj1-ctr.pdf) and in .html format on the Vandeplas Publishing web site (http://vandeplaspublishing.com/store/product.php?productid=55).
- Corporations, Foreign -- Taxation -- Law and legislation -- United States.
- Income tax -- United States -- Foreign income.
- Electronic commerce -- Taxation.
- Corporations, Foreign -- Taxation -- Law and legislation.
- Income tax -- Foreign income.
- United States.
- Inkomstskatt -- juridik och lagstiftning.
- Företagsbeskattning -- juridik och lagstiftning.
- Internationell skatterätt.
- Förenta staterna.