Permanent Establishment in Cross-Border Transactions: Law, Analysis and Compliance Strategies will consist of two parts:Part One PE: The Legal and Compliance Setting.This section will feature a comprehensive and highly practical analysis of the concept of permanent establishment (PE), particularly as its embodied in Article 5 of the Model Convention. In a departure from virtually all the current literature, the presentation will afford the reader a truly actionable tool they can use to optimise decision making as it relates to PE in a real world setting. The work would initially concentrate on the PE-related issues of most concern to corporate interests: the notion of PE and the allocation of profits. Highlights include:General Remarks Origin of the Permanent Structure of the rule Establishment concept Interpretation SignificanceRegarding Article 5 (1) of the OECD-, United Nations-, and US-Models The basic definition Neighbouring locations Type of business, Permanency productivity Summary of the foregoing Place of business Leasing Power of disposition Personnel Instrument, not object Beginning and end of of activity Permanent establishment Link to a geographical pointRegarding Article 5 (2) of the OECD-, United Nations-, and US-Models Main features Office Place of management Factories and workshops Branch Extraction of natural resourcesRegarding Article 5 (3) of the OECD-, United Nations-, and US Model Main features Aggregate building sites Building site or construction Interruptions of the or installation project minimum period Computation of the Supervising and control time requirement Exploration activities - Start and end of the - Services constituting a minimum period Permanent EstablishmentRegarding Article 5 (4) of the OECD-, United Nations-, and US-Models Main features The exceptions in detail Facilities for storage, display and (OECD and US) delivery Stocks for storage, display and (OECD and US) delivery Stocks for processing by another enterprise Solely purchasing or collecting information Other preparatory or auxiliary activities Several preparatory and/or auxiliary activities combinedRegarding Article 5 (5) of the OECD-, United Nations-, and US-Models Main features Sequence of tests Authorised contracting agents Order-filling agent delivering Lasting activity goods from stock (UN ModelRegarding Article 5 (6) of the OECD- and US-Models; Article 5 (7) of UN Model Main features Exclusive representation Independence Profit splitting Ordinary course of businessRegarding Article 5 (6) of theUN-Model Regarding Article 5 (7) of the OECD- and US-Models; Article 5(8) of UN Model Electronic CommercePart Two Country-specificPE profiles designed to facilitate the readers decision making by allowing them to easily compare-and-contrast critical PE-related data over an array of key national jurisdictions. (Please see accompanying questionnaire outlining the issues covered.)Countries covered:Germany; -Hungary; India; -Italy; Japan; -Netherlands; Russia; -Spain; -Sweden; -Switzerland; -United Kingdom; -United States...
less
