Taxation of Business Profits in the 21st Century

Selected Issues under Tax Treaties

The Taxation of Business Profits

Why this book?

The taxation of business profits derived from cross-border activities is one of the core issues in international tax law. The key principle for the allocation of taxing rights between countries is laid down in article 7 of the OECD Model, which states that profits of a resident enterprise of a state shall be taxable only in that state unless the enterprise carries on business in another state through a permanent establishment situated therein. In the latter case, the profits that are attributable to the permanent establishment may be taxed in that other state.
The determination of the source state’s taxing rights basically requires two steps. First, it must be determined whether or not there is a permanent establishment in that state, as defined by article 5 of the OECD Model, and second, the profits attributable to that permanent establishment must be ascertained.
This book sheds light on a selection of issues surrounding the essential questions described above from a practical as well as from an academic perspective. The first part is dedicated to issues relating to the application of article 5 of the OECD Model and the problem of determining the existence of a permanent establishment in a state. The second part of the book relates to issues arising from article 7 of the OECD Model and the attribution of profits to a permanent establishment.

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This book is part of the IBFD Tax Research Series

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Editor(s)

Carlos Gutiérrez and Andreas Perdelwitz

Author(s)

Roberto Bernales, Ola van Boeijen-Ostaszewska, Wooje Choi, Madalina Cotrut, Carlos Gutiérrez, Bart Kosters, Tamás Kulcsár, Shee Boon Law, Shiqi Ma, Luis Nouel, Belema R. Obuoforibo, René Offermanns, Pedro Paraguay, Andreas Perdelwitz, Oana Popa, Hiral Sejpal, Shreyas Shah and Ruxandra Vlasceanu

 

Taxation of Business Profits in the 21st Century
https://doi.org/10.59403/1da3gga
Chapter 1: At the Disposal of – The Way towards a Broader Concept
https://doi.org/10.59403/1da3gga001
Chapter 2: A Certain Degree of Permanence – Between Temporary and Everlasting Business Activities
https://doi.org/10.59403/1da3gga002
Chapter 3: In the Name of Clarity: Defining a Dependent Agent Permanent Establishment
https://doi.org/10.59403/1da3gga003
Chapter 4: Withholding Taxes on Services Income – A 21st Century Outlaw or a Necessary Evil?
https://doi.org/10.59403/1da3gga004
Chapter 5: Controversies Involving the Taxation of Cross-Border Telecommunication Income: Is There a Need for New Rules?
https://doi.org/10.59403/1da3gga005
Chapter 6: The Authorized OECD Approach: An Overview
https://doi.org/10.59403/1da3gga006
Chapter 7: Capital Structure and Financing of Permanent Establishments
https://doi.org/10.59403/1da3gga007
Chapter 8: Permanent Establishments and Intangibles: When Did Notional Royalties Become a Reality?
https://doi.org/10.59403/1da3gga008
Chapter 9: How Fiction Becomes Reality: Equal Treatment for Permanent Establishments and Resident Enterprises
https://doi.org/10.59403/1da3gga009
Chapter 10: The Applicability of the AOA to Existing Tax Treaties – A Matter of Interpretation?
https://doi.org/10.59403/1da3gga010
Chapter 11: Implementation of the Authorized OECD Approach by OECD Member Countries
https://doi.org/10.59403/1da3gga011
Chapter 12: The UN Model and the BRICS Countries – Another View
https://doi.org/10.59403/1da3gga012
List of Authors
https://doi.org/10.59403/1da3gga013

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