Digital Permanent Establishments

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Permanent Establishment

Arvid Aage Skaar
Permanent Establishment Book PDF

Author : Arvid Aage Skaar
Publisher : Kluwer Law International B.V.
Page : 957 pages
File Size : 41,6 Mb
Release : 2020-06-19
Category : Law
ISBN : 9789403520643

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Permanent Establishment by Arvid Aage Skaar Pdf

A new edition of the preeminent work on the permanent establishment (PE) is a major event in tax law scholarship. Taking into account changes in judicial and administrative practice as well as the Organisation for Economic Co-operation and Development’s (OECD’s) and the United Nation’s (UN’s) work in the three decades since the first edition, the present study brings the analysis up to date with the current internationally accepted interpretation of PE. The analysis is based on more than 720 cases from more than 20 countries, in addition to the OECD and UN model treaties and more than 630 books, articles, and official documents. The increased significance of the digital economy has rendered the traditional concept of PE inadequate for the allocation of taxing jurisdiction over the modern, mobile or digital international business. The author’s in-depth analysis explains the legal elements of the PE principle with attention to their continuing benefit and their shortcomings: criteria defining a PE- place of business, location, right of use, duration, business connection, business activity, ordinary course of business; evidence of a right of use to a place of business; business activities included in the PE concept of the tax treaties; identification of projects offshore and onshore; UN model treaty deviations from the OECD agency clause; distinction between jurisdictions with significant natural resources and countries possessing the capital, technology and know-how necessary to explore and exploit these resources; and how policies in each country may erode the PE concept. The book provides many synopses of court decisions and administrative rulings upon which the analysis is based. In addition to cases previously published in law reports and other publications, a number of unpublished decisions are included. A key word index makes it easy to find what is needed in any particular matter. The PE principle, in one version or another, is used in several thousand tax treaties in force today. This updated comprehensive study reveals the obligations imposed through the use of PE in tax treaties and will continue to be of immeasurable value to tax practitioners and scholars worldwide. In addition, the discussion of whether the notion of PE is an appropriate criterion for taxing jurisdiction in international fiscal law today provides authoritative and insightful food for thought.

Tax and the Digital Economy

Werner Haslehner,Georg Kofler,Katerina Pantazatou,Alexander Rust
Tax and the Digital Economy Book PDF

Author : Werner Haslehner,Georg Kofler,Katerina Pantazatou,Alexander Rust
Publisher : Kluwer Law International B.V.
Page : 370 pages
File Size : 51,8 Mb
Release : 2019-05-01
Category : Law
ISBN : 9789403503356

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Tax and the Digital Economy by Werner Haslehner,Georg Kofler,Katerina Pantazatou,Alexander Rust Pdf

The increasingly digitalized global economy is undermining the usefulness of many traditional tax concepts. In addition to issues of double taxation and double non-taxation, important questions arise concerning the allocation of taxing rights in respect of income from cross-border digital transactions. This is the first book to analyse what changes are possible, necessary and feasible in order to forestall the unravelling of the existing international tax framework. Focusing in turn on the legal framework, specific proposals for adapting tax concepts for the digital economy, types of transactions and administrative issues such as those around data protection and digital currencies, the expert contributors discuss such challenges to taxation as the following: the pervasiveness of intangible assets; new value creation models; the ascendance of the sharing economy and digital services; virtual currencies; the importance of user participation for digital platforms; cloud computing; the impact of Big Data on tax enforcement; virtual business presence; and the influence of robotization. Throughout, the authors describe and analyse proposals made by the Organisation for Economic Co-operation and Development (OECD), the European Union (EU) and individual countries and their likely impact going forward. They also attend to the limits imposed on reform possibilities by public international law, EU law and constitutional law. It is generally acknowledged that there is a need to monitor how the digital transformation may be impacting value creation. This book is a key milestone toward developing a durable, long-term solution to the tax challenges posed by the digitalization of the economy. With its thorough scrutiny of proposals for digital services tax and virtual permanent establishments, insightful analysis of digital services and detailed description of the impact of big data on tax administration and taxpayer protection, it will quickly prove indispensable for tax practitioners and the international tax community more generally.

Tec(h)tonic Shifts: Taxing the “Digital Economy”

Aqib Aslam,Ms.Alpa Shah
Tec h tonic Shifts Taxing the Digital Economy Book PDF

Author : Aqib Aslam,Ms.Alpa Shah
Publisher : International Monetary Fund
Page : 81 pages
File Size : 44,8 Mb
Release : 2020-05-29
Category : Business & Economics
ISBN : 9781513545974

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Tec(h)tonic Shifts: Taxing the “Digital Economy” by Aqib Aslam,Ms.Alpa Shah Pdf

The ever-increasing digitalization of businesses has accelerated the need to address the many shortcomings and unresolved issues within the international corporate income tax system. In particular, the customer or “user”—through their online activities—is now considered by many as being a critical driving force behind the value of digital services. Furthermore, the rapid growth of digital service providers over the last decade has made them an increasingly popular target for special taxes—similar to wealth and solidarity taxes—which can also help mobilize much-needed revenues in the wake of a crisis. This paper argues that a plausible conceptual case can be made to tax the value generated by users under the corporate income tax. However, a number of issues need to be tackled for user-based tax measures to become a reality, which include agreement among countries on whether user value justifies a reallocation of taxing rights, establishing the legal right to tax income derived from user value, as well as an appropriate metric for valuing user-generated data if it is ever to be used as a tax base. Furthermore, attempting to tax only certain types of business is ill-advised, especially as user data is now being exploited widely enough for it to be recognized as an input for almost all businesses. Several options present themselves for consideration—from a modified permanent establishment definition combined with taxation by formulary apportionment, to user-based royalty-type taxes—each with their own merits and misdemeanors.

International VAT/GST Guidelines

Collectif
International VAT GST Guidelines Book PDF

Author : Collectif
Publisher : OECD
Page : 116 pages
File Size : 47,8 Mb
Release : 2017-04-12
Category : Business & Economics
ISBN : 9789264271463

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International VAT/GST Guidelines by Collectif Pdf

Value Added Tax (VAT; also known as Goods and Services Tax, under the acronym GST in a number of OECD countries) has become a major source of revenue for governments around the world. Some 165 countries operated a VAT at the time of the completion of the International VAT/GST Guidelines in 2016, more than twice as many as 25 years before. As VAT continued to spread across the world, international trade in goods and services has also expanded rapidly in an increasingly globalised economy. One consequence of these developments has been the greater interaction between VAT systems, along with growing risks of double taxation and unintended non-taxation in the absence of international VAT co-ordination. The International VAT/GST Guidelines now present a set of internationally agreed standards and recommended approaches to address the issues that arise from the uncoordinated application of national VAT systems in the context of international trade. They focus in particular on trade in services and intangibles, which poses increasingly important challenges for the design and operation of VAT systems worldwide. They notably include the recommended principles and mechanisms to address the challenges for the collection of VAT on cross-border sales of digital products that had been identified in the context of the OECD/G20 Project on Base and Erosion and Profit Shifting (the BEPS Project). These Guidelines were adopted as a Recommendation by the Council of the OECD in September 2016.

Digital Permanent Establishments

Lukas Staehli
Digital Permanent Establishments Book PDF

Author : Lukas Staehli
Publisher : GRIN Verlag
Page : 108 pages
File Size : 53,9 Mb
Release : 2020-03-09
Category : Law
ISBN : 9783346127075

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Digital Permanent Establishments by Lukas Staehli Pdf

Master's Thesis from the year 2019 in the subject Law - Tax / Fiscal Law, grade: 1.5, , language: English, abstract: The key objectives of this work is to outline the impact respectively challenges of the proposed new digital PE concept, notably on Swiss headquartered MNEs and to derive recommendations and potential solutions for these enterprises from a consulting standpoint. The OECD/G20 as well as the Inclusive Framework on BEPS are currently aiming to find an international tax consensus for a long-term solution, which could have a significant impact on the international corporate tax and transfer pricing landscape. The on-going tax challenges raised by the digital economy emphasize the fundamental tax policy issues. The new proposal by the OECD and EU would alter the current permanent establishment ("PE") concept in a significant way and thus have a strong influence on cross-border transactions of multinational enterprises ("MNEs"). These developments, which relate mostly to the terms nexus and profit allocation under international tax law, may affect many MNEs respectively their businesses. The outcomes may reshape the international allocation of profits (and losses) mechanism, and, moreover, the (re-)allocation of those profits (and losses) between the residence jurisdictions and the source or market/user jurisdictions. While big user/consumer markets are often located in emerging states, which are pushing for a bigger stake in global tax revenues, Switzerland as a relatively small country with stark export activities seems to be strongly affected. Recommendations for multinational enterprises in light of the new permanent establishment developments under OECD / G20 BEPS Action 7 and Action 1.

Tax Theory Applied to the Digital Economy

Cristian Óliver Lucas-Mas,Raúl Félix Junquera-Varela
Tax Theory Applied to the Digital Economy Book PDF

Author : Cristian Óliver Lucas-Mas,Raúl Félix Junquera-Varela
Publisher : World Bank Publications
Page : 217 pages
File Size : 41,5 Mb
Release : 2021-03-10
Category : Business & Economics
ISBN : 9781464816550

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Tax Theory Applied to the Digital Economy by Cristian Óliver Lucas-Mas,Raúl Félix Junquera-Varela Pdf

Digital technology allows businesses to operate in a country without a physical presence, which poses challenges for traditional taxation. The digital debate focuses on direct taxation and the creation of new taxing rights arising from the tax claims of market jurisdictions on income obtained by foreign digital suppliers conducting business therein without any physical presence. Tax Theory Applied to the Digital Economy analyzes the tax-disruptive aspects of digital business models and reviews current tax initiatives in light of traditional tax theory principles. The analysis concludes that market countries’ tax claims are unsubstantiated and contravene the most basic foundations of tax theory, giving rise to a series of legal, economic, tax policy, and tax administration issues that policy makers cannot overlook. The authors propose establishing a digital data tax (DDT) that is a license-type consumption tax, rather than an income tax, on the international supply of Internet bandwidth to access digital markets. The DDT can be applied either globally or unilaterally, and could become a significant source of tax revenues for market jurisdictions. It is aligned with tax principles and it does not conflict with other tax initiatives: the DDT taxes foreign digital companies as consumers, while income tax proposals tax them as suppliers. The authors also propose creating a new global internet tax agency (GITA) under the auspices of the United Nations that would provide a neutral forum for political discussion and technical assistance in the area of digital taxation. The digital economy is a global phenomenon that requires a global solution: the creation of global taxing mechanisms and global institutions that provide technical assistance and support for successful global implementation. The book explains difficult technical concepts in plain language and contributes to the digital tax debate in a way that can be understood by anyone. Such understanding is essential to obtaining global support, achieving tax compliance, and fostering multilateral tax cooperation.

Fundamentals of Permanent Establishments

Robert L. Williams
Fundamentals of Permanent Establishments Book PDF

Author : Robert L. Williams
Publisher : Kluwer Law International
Page : 0 pages
File Size : 53,6 Mb
Release : 2014
Category : Law
ISBN : 9041149481

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Fundamentals of Permanent Establishments by Robert L. Williams Pdf

This book provides an insight into business structuring and the related tax considerations. It covers all important aspects of fixed place of business and dependent agency types of PE, as well as the exceptions for independent agents, permitted ancillary activities, and parent-subsidiary relationships. It provides commentary on applicable rules and discusses regulations and case law from multiple jurisdictions. This new edition has entirely new chapters on e-commerce, supply chain and contract manufacturing structures and service PEs; updates of model treaty changes and PE rulings globally; and features implications of new developments in mineral extraction, real estate leasing and construction management. The book identifies key PE rulings not only in OECD countries, but also in the emerging BRIC countries.

Taxation and Electronic Commerce Implementing the Ottawa Taxation Framework Conditions

OECD
Taxation and Electronic Commerce Implementing the Ottawa Taxation Framework Conditions Book PDF

Author : OECD
Publisher : OECD Publishing
Page : 240 pages
File Size : 45,9 Mb
Release : 2001-05-04
Category : Electronic
ISBN : 9789264189799

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Taxation and Electronic Commerce Implementing the Ottawa Taxation Framework Conditions by OECD Pdf

This volume provides a comprehensive guide to the status of the OECD-led international work on taxation and electronic commerce, and hence to emerging conclusions and recommendations across a wide span of tax policy and tax administration issues.

Taxation of the Digital Economy

Gillian Neky
Taxation of the Digital Economy Book PDF

Author : Gillian Neky
Publisher : GRIN Verlag
Page : 122 pages
File Size : 54,5 Mb
Release : 2020-03-16
Category : Law
ISBN : 9783346131294

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Taxation of the Digital Economy by Gillian Neky Pdf

Bachelor Thesis from the year 2019 in the subject Law - Tax / Fiscal Law, grade: A, University of Nairobi (School of Law), course: Dissertation, language: English, abstract: This dissertation explores the concept of the digital economy, its rapid growth, and the tax challenges it has introduced, both locally and internationally. It examines the general characteristic of a sovereign state and its inherent right to tax source on income generated within its jurisdiction. The dissertation attempts to investigate the taxability of the digital economy where business is conducted without the requirement of a physical presence, a pre-requisite for tax administration. How can states and especially Kenya detect permanent establishment, for purposes of tax administration, for an economy that is heavily reliant on intangible assets and a business model based on data, network effects, and user-generated content. It therefore, focuses and looks at the scope of Kenya’s legislative and policy frameworks and its effectiveness in taxing the digital economy. Digital businesses and especially multinational digital enterprises have been able to take advantage of the tax laws and policies that were written for an industrial age and are ill suited for today’s digital economy. The Action Plan on Base Erosion and Profit Shifting, by the Organization for Economic Co- operation and Development set out to answer the fundamental issues of BEPS (aggressive tax avoidance planning strategies), but it in itself fell short of expectations as it was not able to recommend practical, implementable solutions that would close the gaps that exist in the digital economy tax administration. The findings revealed that BEPS is not a single problem faced by all states but states face different BEPS problems and evaluate them from their own state-centred perspectives. Hence, the development of many interim measures by different states to tax the digital economy as the international community is still trying to come to a consensus on the possible, practical solutions. The current Kenyan tax framework on taxation of the digital economy is obscure as only recent Bills tabled in Parliament try and address the issue in depth. In light of the findings of this research, it was established that the problem is not so heavy on laws and regulation on taxation of goods sold electronically, but rather, implementation of the applicable laws where they exist. The paper finally recommends possible amendments to the Kenyan legal framework and the proposed amendments are assessed by means of comparison with what has taken place in other jurisdictions.

Taxing the Digital Economy

Craig Elliffe
Taxing the Digital Economy Book PDF

Author : Craig Elliffe
Publisher : Cambridge University Press
Page : 355 pages
File Size : 51,8 Mb
Release : 2021-05-13
Category : Business & Economics
ISBN : 9781108485241

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Taxing the Digital Economy by Craig Elliffe Pdf

Highly digitalised businesses threaten the viability of the international corporate tax system. Can a new system overcome these challenges?

The Age of Surveillance Capitalism

Shoshana Zuboff
The Age of Surveillance Capitalism Book PDF

Author : Shoshana Zuboff
Publisher : PublicAffairs
Page : 658 pages
File Size : 42,9 Mb
Release : 2019-01-15
Category : Business & Economics
ISBN : 9781610395700

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The Age of Surveillance Capitalism by Shoshana Zuboff Pdf

The challenges to humanity posed by the digital future, the first detailed examination of the unprecedented form of power called "surveillance capitalism," and the quest by powerful corporations to predict and control our behavior. In this masterwork of original thinking and research, Shoshana Zuboff provides startling insights into the phenomenon that she has named surveillance capitalism. The stakes could not be higher: a global architecture of behavior modification threatens human nature in the twenty-first century just as industrial capitalism disfigured the natural world in the twentieth. Zuboff vividly brings to life the consequences as surveillance capitalism advances from Silicon Valley into every economic sector. Vast wealth and power are accumulated in ominous new "behavioral futures markets," where predictions about our behavior are bought and sold, and the production of goods and services is subordinated to a new "means of behavioral modification." The threat has shifted from a totalitarian Big Brother state to a ubiquitous digital architecture: a "Big Other" operating in the interests of surveillance capital. Here is the crucible of an unprecedented form of power marked by extreme concentrations of knowledge and free from democratic oversight. Zuboff's comprehensive and moving analysis lays bare the threats to twenty-first century society: a controlled "hive" of total connection that seduces with promises of total certainty for maximum profit -- at the expense of democracy, freedom, and our human future. With little resistance from law or society, surveillance capitalism is on the verge of dominating the social order and shaping the digital future -- if we let it.

Exposed

Emily Hart
Exposed Book PDF

Author : Emily Hart
Publisher : Europa Edizioni
Page : 209 pages
File Size : 51,9 Mb
Release : 2020-11-30
Category : Fiction
ISBN : 9791220106016

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Exposed by Emily Hart Pdf

The death of Samantha Grey’s mother and imprisonment of her father made her shut everyone out of her life. Including him. Ten years later, the murder of her father brings them back together and now Detective Nate Evans has two mysteries on his hands: a murder to solve and a past of questions that still gnaw at the surface to face. A past he’s tried hard to bury. One that includes her. As Nate and Samantha are forced to work together to bring justice for the dead, it is clear the case is not the only mystery being unearthed between them. They are led down dark, township alleyways, towards drug-dealer territory, and into the box of a decade old cold case… but how long will they take to realize how deep the roots of this case go? Neither of them are prepared for the trials they face as they start digging through Samantha’s twisted family history and exposing the cost of hidden truths. Will the collision of the past and present destroy what little faith they have in finding healing, or will it be the key to solving the decade old mysteries between them and finding redemption in the chaos? Emily Hart is a young South African author. She’s been involved in humanitarian work in the Middle East and half a dozen African countries, meeting people and seeing places that inspire her writing. Emily lives in Stellenbosch with her family and five chickens.

Preventing the Artificial Avoidance of Permanent Establishment Status

OCDE,
Preventing the Artificial Avoidance of Permanent Establishment Status Book PDF

Author : OCDE,
Publisher : OCDE
Page : 48 pages
File Size : 55,5 Mb
Release : 2015-10-22
Category : Double taxation
ISBN : 9264241213

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Preventing the Artificial Avoidance of Permanent Establishment Status by OCDE, Pdf

This report includes changes to the definition of permanent establishment in the OECD Model Tax Convention that will address strategies used to avoid having a taxable presence in a country under tax treaties. These changes will ensure that where the activities that an intermediary exercises in a country are intended to result in the regular conclusion of contracts to be performed by a foreign enterprise, that enterprise will be considered to have a taxable presence in that country unless the intermediary is performing these activities in the course of an independent business. The changes will also restrict the application of a number of exceptions to the definition of permanent establishment to activities that are preparatory or auxiliary nature and will ensure that it is not possible to take advantage of these exceptions by the fragmentation of a cohesive operating business into several small operations; they will also address situations where the exception applicable to construction sites is circumvented through the splitting-up contracts between closely related enterprises.

OECD/G20 Base Erosion and Profit Shifting Project Tax Challenges Arising from Digitalisation – Interim Report 2018 Inclusive Framework on BEPS

OECD
OECD G20 Base Erosion and Profit Shifting Project Tax Challenges Arising from Digitalisation Interim Report 2018 Inclusive Framework on BEPS Book PDF

Author : OECD
Publisher : OECD Publishing
Page : 216 pages
File Size : 54,8 Mb
Release : 2018-03-16
Category : Electronic
ISBN : 9789264293083

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OECD/G20 Base Erosion and Profit Shifting Project Tax Challenges Arising from Digitalisation – Interim Report 2018 Inclusive Framework on BEPS by OECD Pdf

This interim report of the OECD/G20 Inclusive Framework on BEPS is a follow-up to the work delivered in 2015 under Action 1 of the BEPS Project on addressing the tax challenges of the digital economy.

Schwarz on Tax Treaties

Jonathan Schwarz
Schwarz on Tax Treaties Book PDF

Author : Jonathan Schwarz
Publisher : Kluwer Law International B.V.
Page : 870 pages
File Size : 42,8 Mb
Release : 2021-09-28
Category : Law
ISBN : 9789403526317

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Schwarz on Tax Treaties by Jonathan Schwarz Pdf

Schwarz on Tax Treaties is the definitive analysis of tax treaties from United Kingdom and Irish perspectives and provides in-depth expert analysis of the interpretation and interaction of those treaty networks with the European Union and international law. The sixth edition significantly develops the earlier work with enhanced commentary and is updated to include the latest UK, Irish domestic and treaty developments, international and EU law, including: Covered Tax Agreements modified by the BEPS Multilateral Instrument; judicial decisions of Ireland, the UK and foreign courts on UK and Irish treaties; Digital Services Tax; treaty binding compulsory arbitration; Brexit and the EU-UK Trade and Cooperation Agreement; taxpayer rights in exchange of information; taxpayer rights in EU cross-border collection of taxes; attribution of profits to permanent establishments; and EU DAC 6 Disclosure of cross-border planning. Case law developments including: UK Supreme Court in Fowler v HMRC; Indian Supreme Court in Engineering Analysis Centre of Excellence Private Limited and Others v CIT; Australian Full Federal Court in Addy v CoT; French Supreme Administrative Court in Valueclick; English Court of Appeal in Irish Bank Resolution Corporation v HMRC; JJ Management and others v HMRC; United States Tax Court in Adams Challenge v CIR; UK Tax Tribunals in Royal Bank of Canada v HMRC; Lloyd-Webber v HMRC; Esso Exploration and Production v HMRC; Glencore v HMRC; McCabe v HMRC; Padfield v HMRC; Davies v HMRC; Uddin v HMRC; English High Court in Minera Las Bambas v Glencore; Kotton v First Tier Tribunal; and CJEU in N Luxembourg I, and others (the ‘Danish beneficial ownership cases’); État belge v Pantochim; College Pension Plan of British Columbia v Finanzamt München; HB v Istituto Nazionale della Previdenza Sociale. About the Author Jonathan Schwarz BA, LLB (Witwatersrand), LLM (UC Berkeley), FTII is an English Barrister at Temple Tax Chambers in London and is also a South African Advocate and a Canadian and Irish Barrister. His practice focuses on international tax disputes as counsel and as an expert and advises on solving cross-border tax problems. He is a Visiting Professor at the Faculty of Law, King’s College London University. He has been listed as a leading tax Barrister in both the Legal 500, for international corporate tax, and Chambers’ Guide to the Legal Profession, for international transactions and particular expertise in transfer pricing. He has been lauded in Who’s Who Legal, UK Bar for his ‘brilliant’ handling of cross-border tax problems. In Chambers Guide, he is identified as ‘the double tax guru’ with ‘extraordinary depth of knowledge and experience when it comes to tax treaty issues and is a creative thinker and a clear and meticulous writer’.