A Comprehensive Commentary on Law relating to Permanent Establishment as defined in Art. 5 of the OECD 2010 Model Convention, the UN 2011 Model Convention and various bilateral tax treaties.
An in-depth analysis of almost all leading court decisions, advance rulings and administrative rulings in various countries including India, the United States, Germany, the Netherlands, Belgium, Norway, Switzerland, Spain, Canada, New Zealand, South Africa, Russia, Luxembourg, Italy, Austria and Greece.
The book thoroughly discusses practical implications of various types of Permanent Establishments, including:
- Fixed place Permanent Establishment [Art. 5(1) of model conventions and various bilateral tax treaties];
- Permanent Establishment illustrations [Art. 5(2)];
- Construction Permanent Establishment [Art. 5(3)] [Art. 5(2) in certain bilateral tax treaties];
- Service Permanent Establishment [Art. 5(3)] [Art. 5(2) in certain bilateral tax treaties];
- Permanent Establishment - Exclusion Provisions [Art. 5(4)];
- Dependent agency Permanent Establishment [Art. 5(5)] and independent agents [Art. 5(6)]; and
- Permanent Establishment implications in case of subsidiary/group entities [Art. 5(7) of the OECD 2010 Model
- Convention, Art. 5(8) of the UN 2011 Model Convention and various bilateral tax treaties].
