Tesi: "Permanent establishment"

1

Van, Schaik Rozelle. "A critical analysis of the concepts permanent establishment and foreign business establishment". Thesis, Stellenbosch : Stellenbosch University, 2010. http://hdl.handle.net/10019.1/21139.

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Thesis (MAcc)--Stellenbosch University, 2010.
ENGLISH ABSTRACT: The Income Tax Act, Act 58 of 1962 (‘the Act’) currently defines a permanent establishment in section 1. The definition of a permanent establishment in the Act refers to article 5 of the Model Tax Convention on Income and on Capital of the Organisation for Economic Co- Operation and Development. The existence of a permanent establishment in a tax jurisdiction determines the right of the jurisdiction to tax the profits of the permanent establishment. The concept foreign business establishment was inserted into section 9D of the Act by clause 10(1)(a) of the Revenue Laws Amendment Act, Act 59 of 2000. Section 9D is an antiavoidance provision, which determines that certain foreign-sourced income generated by South African controlled foreign companies are subject to tax in South Africa. The concept foreign business establishment is one of the exclusions from the anti-avoidance provisions in section 9D. The Revenue Laws Amendment Act, Act 59 of 2000, replaced all references to the concept permanent establishment with a reference to the newly introduced concept foreign business establishment in section 9D(9)(b) of the Act. The Explanatory Memorandum on the Revenue Laws Amendment Bill, 2000 (SARS 2000:1-12) does not provide a reason for the replacement of the concept permanent establishment. The objective of this study was to analyse and compare the concepts permanent establishment and foreign business establishment in order to make recommendations regarding the required additions and amendments to replace the concept foreign business establishment with the internationally recognised and accepted concept permanent establishment. The proposed replacement of the concept foreign business establishment with an internationally recognised and accepted tax concept will enhance the international compatibility of the Act. The use of an internationally recognised and accepted tax concept will provide clarity and certainty regarding the tax implications of section 9D(9)(b) for those affected by it. It was found that the concepts permanent establishment and foreign business establishment are used in different contexts within the Act. The concepts also apply to different types of taxpayers in different situations. The two concepts have, however, the same objective, being the identification of criteria for the existence of legitimate and substantive business activities in the foreign tax jurisdiction. A comparison between the definitions of the two concepts reveals that there are various components in the definitions with the same wording and meaning. After a detailed comparison between the two definitions it was found that, subject to some suggested additions and amendments, the internationally recognised and accepted concept permanent establishment can replace the concept foreign business establishment in section 9D(9)(b) of the Act without having a material impact on the objective of section 9D(9)(b). This replacement is possible due to the mutual objective of and similar components contained in the definitions of the concepts permanent establishment and foreign business establishments.
AFRIKAANSE OPSOMMING: Die Inkomstebelastingwet, Wet 58 van 1962 (‘die Wet’) definieer ’n permanente saak in artikel 1. Die definisie van ’n permanente saak verwys na artikel 5 van die ‘Model Tax Convention on Income and on Capital of the Organisation for Economic Co-Operation and Development’. Die bestaan van ’n permanente saak in ’n belastingjurisdiksie bepaal die reg van die belastingjurisdiksie om die winste van die permanente saak te belas. Die begrip buitelandse besigheidsaak is deur artikel 10(1)(a) van die Wysigingswet op Inkomstewette, Wet 59 van 2000 in die Wet ingesluit. Artikel 9D is ’n teenvermydingsbepaling wat bepaal dat sekere inkomste vanaf ’n buitelandse bron gegenereer deur ’n Suid-Afrikaans beheerde buitelandse maatskappy in Suid-Afrika belas word. Die begrip buitelandse besigheidsaak is een van die uitsluitings van die teenvermydingsbepaling in artikel 9D. Alle verwysings in artikel 9D(9)(b) na die begrip permanente saak is deur die Wysigingswet op Inkomstewette, Wet 59 van 2000, vervang met ’n verwysing na die nuwe begrip buitelandse besigheidsaak. Die ‘Explanatory Memorandum on the Revenue Laws Amendment Bill, 2000’ (SARS 2000:1-12) verskaf nie ’n rede vir die vervanging van die begrip permanente saak nie. Die doel van die studie was om die begrippe permanente saak en buitelandse besigheidsaak te vergelyk sodat voorstelle gemaak kan word rakende die nodige byvoegings en wysings om die begrip buitelandse besigheidsaak met die internasionaal aanvaarde en erkende begrip, permanente saak, te vervang. Die voorgestelde vervanging van die begrip buitelandse besigheidsaak met ’n internasionaal aanvaarde en erkende begrip sal die internasionale verenigbaarheid van die Suid Afrikaanse wetgewing bevorder. Die gebruik van ’n begrip wat internasionaal aanvaar en erken word, sal sekerheid en duidelikheid bewerkstellig vir diegene wat deur die artikel geaffekteer word. Daar is bevind dat die begrippe permanente saak en buitelandse besigheidsaak in die Wet in verskillende verbande gebruik word. Die begrippe is ook van toepassing op verskillende belastingbetalers in verskillende situasies. Die twee begrippe het egter dieselfde doelwit naamlik die identifisering van kriteria vir die bestaan van wesenlike en volwaardige besigheidsaktiwiteite in die buitelandse belastingjurisdiksie. ’n Vergelyking tussen die definisies van die twee begrippe toon dat verskeie komponente van die definisies dieselfde woorde en betekenis bevat. Na ’n detail vergelyking van die twee begrippe is daar bevind dat, onderhewig aan sommige voorgestelde byvoegings en wysigings, die internasionaal erkende en aanvaarde begrip permanente saak die begrip buitelandse besigheidsaak in artikel 9D(9)(b) van die Wet kan vervang. Die vervanging is moontlik weens die gemeenskaplike doelwit en soortgelyke komponente in die definisies van die begrippe permanente saak en buitelandse besigheidsaak.

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2

Wepener, Suzette. "The impact of e-commerce on the permanent establishment definition". Master's thesis, University of Cape Town, 2016. http://hdl.handle.net/11427/20864.

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The main object of the concept of the definition of a permanent establishment in a double tax agreement is to set out the type and permanency of business activities that an entity must conduct before they can be subject to tax in another jurisdiction. Furthermore, the definition of a 'permanent establishment' as defined in article 5 of the OECD model tax convention requires the existence of a fixed place of business. This indicates the existence of a facility with a certain degree of permanence. The internet has changed the traditional international business model. It is no longer necessary that the entrepreneur, or his employees, agents, branches or intermediaries is in the country where the business is being conducted. It is clear that the internet overcomes the traditional limitations of physical presence in a jurisdiction when doing business. This poses a challenge when it comes to the determination of a 'permanent establishment', as the test is based on a physical presence of an entity in a jurisdiction. I want to determine if the current concept of a permanent establishment is still adequate to address the challenges posed by e-commerce. Taking into account that e-commerce was not a factor when the basis of the definition of the definition of a permanent establishment was formulated. The views of the OECD on e-commerce will be analysed to determine what they envisage and if they are of the opinion that the current definition is adequate to address the concept and reality of e-commerce and the taxation thereof. It is important to explore the views of the rest of the world on e-commerce and the taxation thereof. A multinational entity must be aware of the tax presence it can create in a foreign country, especially when it comes to creating a permanent establishment in that foreign country. It is my aim to identify and discuss the challenges and difficulties e-commerce poses when determining the existence of a permanent establishment and also to research certain adaptions and recommendations of the current taxing system and relevant guidelines.

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3

Andersson, Niclas. "Attributing Free Capital and Profit to Permanent Banking Establishments". Thesis, Internationella Handelshögskolan, Högskolan i Jönköping, IHH, Rättsvetenskap, 2010. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-14007.

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By September 2010, in its ongoing effort to clarify the subject of taxing a permanent establishment, the OECD launched a new article 7 in its model tax convention together with a revised version of the report on the attribution of profits to permanent establishments. The article and the report contain a new order of taxation, where a permanent establishment should, in almost all aspects, be treated as a separate entity. The question is if the new approaches, methods and solutions provided by the article and the report will prove effective against double taxation. The thesis has studied this by analysing and then comparing the OECD’s authorised approach with the relevant literature and the current practical situation. The result of the thesis presents that there are problems with the approaches and methods, which in some situations will cause double taxation, not the least regarding allocation of Free Capital. The thesis also concludes that the way in which article 7 of the model tax convention tries to solve double taxation without unnecessary use of the mutual agreement procedure is flawed in relation to differences in national legislation.

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4

Rudelius, Linda. "The Scope of Marks & Spencer : The applicability to permanent establishments". Thesis, Jönköping University, JIBS, Commercial Law, 2009. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-11059.

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The European Union (EU) is built on the principle of freedom of establishment, meaning that companies have the possibility to establish themselves as a company or by setting up a secondary establishment in other Member States. This right has been confirmed by the European Court of Justice through case law.

A basic feature in domestic tax legislation is that losses are allowed to be set off against profits when calculating the tax liability of a company. At the moment cross-border loss compensation within the EU is restricted, unfeasible or just accepted on a temporary basis. This lack of recognition of loss-offset gives the fact that double taxation may occur and claims form two or more national tax systems leads to uncertainty in the way a company will be taxed. Depending on whether the secondary establishment is a subsidiary or a branch, the rules relating to loss compensation differs.

Taxation of secondary establishments is based on the principle of whether or not they are considered as a resident or a non-resident of the state. In regards to taxation of secondary establishments, the PE is considered to be a non-resident and a subsidiary considered to be a resident. However, the European Court of Justice approach of non discriminatory treatment and equal treatment that has been developed and seen in the history of case law leads to the question if the Marks & Spencer ruling that concerned secondary establishments in form of subsidiaries can be applied to permanent establishments.

The most vital difference between a subsidiary and a permanent establishment is connected to the taxation of the two. The subsidiary is considered to become a resident of the establishing state while the permanent establishment is seen as a non-resident. This legal difference between the two leads to different treatment under tax law. Taxation under a tax treaty leads to the situation where one of the contracting states will either credit or exempt the income deriving from the permanent establishment. Permanent establishments are often taxed under the method of exemption.

In the Marks & Spencer case it was held that losses and profits were two sides of the same coin. Applying this statement to permanent establishments gives the notion that if a contracting state exempts an income, there will be a set off of the symmetry of having losses and profits within the same tax system. This lead to the fact that if applying the Marks & Spencer ruling on permanent establishments that are taxed under the exemption method, allowing terminal losses to be taken into account at the head office will set off the symmetry. Therefore it can be considered as the Marks & Spencer ruling shall not apply to permanent establishments.

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5

Sjöberg, Daniel. "Permanent Establishment : With respect to attribution of income and the question of documentation of internal dealings". Thesis, Internationella Handelshögskolan, Högskolan i Jönköping, IHH, Rättsvetenskap, 2011. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-15886.

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In 2008 the Committee of Fiscal Affairs of OECD published its report on profit attributable to a permanent establishment. In 2010 article 7 of the OECD model tax convention was reformed, and the report was revised to better conform to the article. The authorised OECD approach is that a permanent establishment is a separate and independent entity, engaged in the same or similar activities under the same or similar conditions, taking into account the functions performed, assets used and risks assumed by the enterprise through the permanent establishment and through other parts of the enterprise. The approach is built on a two step analysis, the first is a functional and factual analysis and the second is determining the income of the permanent establishment. The authorised OECD approach is that the Transfer Pricing Guidelines should be applied by analogy in transactions between the permanent establishment and the rest of the enterprise. The Swedish Income Tax Law has the view that the permanent establishment is a separate and independent entity. The Swedish approach is a two step analysis; the basis is the accountings of the enterprise adjusted for internal dealings, and the second step is a functional analysis. The Swedish law does not allow allocation of “free” capital to a permanent establishment, nor does it allow a permanent establishment to deduct royalty payments to other parts of the enterprise. The Swedish provision regarding documentation of transactions between enterprises with economic interest in each other does not apply to permanent establishments. For reasons of certainty and predictability, the best thing would be for the legislator to reform the Swedish Income Tax Law. Seeing that a permanent establishment is obliged to have its own accounting, the burden and cost of obliging it to document internal dealings would not be that big.

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6

Soliman, Hanya. "The establishment of a permanent international criminal court, a critical analysis of opposing theoretical views". Thesis, National Library of Canada = Bibliothèque nationale du Canada, 2000. http://www.collectionscanada.ca/obj/s4/f2/dsk2/ftp03/MQ52369.pdf.

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7

Soliman, Hanya Carleton University Dissertation Law. "The Establishment of a permanent International Criminal Court; a critical analysis of opposing theoretical views". Ottawa, 2000.

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8

Hietala, Sanna. "Assignments abroad : Determining when they constitute a permanent establishment for a foreign enterprise in the host country". Thesis, Internationella Handelshögskolan, Högskolan i Jönköping, IHH, Redovisning och Rättsvetenskap, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-24718.

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9

Hasanbegovic, Jasmina. "Attribution of Profits to Dependent Agent Permanent Establishments : The dual taxpayer approach versus the single taxpayer approach". Thesis, Jönköping University, JIBS, Commercial Law, 2009. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-11417.

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Abstract (sommario):

Business profits constitute the main part of income derived through international business and these profits are only to be taxed in the home state of the enterprise. However, if the enterprise conducts business in a host state through a PE, the profits attributable to the PE are taxable in the host state. Article 7 of the OECD Model Tax determines the profits attributable to the PE.

Nevertheless, Member States have interpreted Article 7 of the OECD Model Tax Convention in various ways. In order to provide consensus the OECD adopted an authorised OECD approach for attributing profits to PEs.

The first part of the purpose of this thesis is to study the Swedish approach for attributing profits to dependent agent PEs in relation to the authorised OECD approach. An enterprise from the home state can be considered to have a dependent agent PE in the host state if it conducts business in the host state through a dependent agent located therein. This is provided that the agent has the authority to conclude contracts in the name of the enterprise and exercises this authority regularly.

Under the authorised OECD approach for profit attribution to dependent agent PEs it is possible to allocate profits to the PE in excess of the arm’s length remuneration paid to the dependent agent. Thereby, the OECD has adopted the dual taxpayer approach as the authorised OECD approach.

According to the author’s opinion the Swedish perspective regarding profit attribution to dependent agent PEs differs from the authorised OECD approach as the dual taxpayer approach so far has not been applied in Sweden. Furthermore, it differs as the attribution of capital to PEs is not allowed according to case law and as far as the recognition of internal dealings is concerned.

When the OECD adopted the dual taxpayer approach as the authorised OECD approach another method was available; the single taxpayer approach. In line with this approach no further profits in excess of the arm’s length remuneration to the dependent agent can be attributed to the dependent agent PE. However, the single taxpayer approach was rejected as the authorised OECD approach, which has lead to disagreement within the international tax community.

Therefore, the second part of the purpose of this thesis is to study to what extent the authorised OECD approach is sustained. This is done by analysing reactions to the single and dual taxpayer approach among business and academic circles.

The author believes that reactions against the dual taxpayer approach mainly arise in situations when an enterprise in the host state gives rise to a dependent agent PE. Therefore, the authorised OECD approach should have recognised that different types of dependent agent PEs might arise and the approach is only sustained to the extent that a person belonging to the foreign enterprise leads to the existence of a dependent agent PE.

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10

Young, Nikita Jade. "The effect of global e-commerce on taxation legislation and the permanent establishment concept in South Africa". Thesis, Rhodes University, 2013. http://hdl.handle.net/10962/d1001608.

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The objective of this thesis was to analyse the effect of the increasing popularity of global e-commerce on the South African legislative framework in respect of the taxation of non-resident enterprises, and to propose a possible solution for the taxation of e-commerce, taking into account previous theories. The methodology utilised comprised of a critical analysis of the legal rules relating to the taxation of a foreign entity's business profits by virtue of the application of the permanent establishment principle, its definition and evolution as a conceptual basis for taxation. Furthermore, an in depth evaluation of the various solutions that have already been proposed and, in some cases, implemented was undertaken. It was concluded that the application of the permanent establishment principle is wholly ineffective as a means to levy tax on the e-commerce business profits of a foreign entity as the principle relies too heavily upon a physical intermediary in the source state, whereas e-commerce transactions are conducted on the intangible trading platform of the Internet. In light of the numerous policy proposals advanced over the years, it was concluded that the most feasible and practical solution for the taxation of foreign e-commerce would be the imposition on a foreign entity in South Africa of a low withholding tax on the active business profits in excess of a pre-determined threshold. Key words: South African taxation; e-commerce; foreign business entity; permanent establishment; withholding tax

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Strandvik, Ulrik Bernhard. "Africa and the taxation of permanent establishments: Is the definition of "permanent establishment" as used in the double tax agreements of selected 'fishing rich' African countries sufficient to protect the taxing rights on those diminishing natural resources?" Master's thesis, University of Cape Town, 2011. http://hdl.handle.net/11427/11806.

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Includes bibliographical references (leaves 115-119).
This thesis tests the sufficiency of the definition of permanent establishments (PE), as contained in the Double Tax Agreements (DTAs) of selected "fishing rich" African countries, in protecting their taxing rights over profits made by non-residents from fishing in the waters of their states. The concept and meaning of "fixed place of residence" and "any other place of extraction” of natural resources is analysed in the context of establishing a PE in the Source State, taking various rules of interpretation, commentaries, judicial and academic views into account. It is concluded that although there are strong arguments in support of the view that a fishing vessel can be considered a fixed place of business, a prudent approach should be adopted. A fishing vessel is not a PE, unless specifically included in the specific DTA of Contracting States.

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Jelínek, Michal. "Vliv transferových cen na zdanění stálých provozoven". Doctoral thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-125030.

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This thesis deals with taxation of permanent establishments and effect of transfer pricing regulation on method of attribution taxable profit to permanent establishments. Firstly, the thesis describes reasons for creation of permanent establishments and analyses how international and local legislation approaches to taxation of their profits. It also examines methods of attribution taxable profit to permanent establishments. Finally, the thesis analyses whether it is possible to use publically available data for determining tax base of "dependent agent" permanent establishment. For this purposes the following methods were used: regression analysis, cluster analysis and logistic regression analysis.

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Löndahl, Emma, e Therese Lindqvist. "Fast driftställe vid internetbaserad verksamhet". Thesis, Kristianstad University College, School of Health and Society, 2009. http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-5006.

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It is more common now to purchase products and services on the Internet. More and more companies choose to sell their services and products this way. Some services and products the customers can get delivered directly to their computers. Therefore, it is important for entrepreneurs to know when they risk a permanent establishment in another country due to their Internet based activity. If the company gets a permanent establishment in the other country, the other country can tax the income which is relatable to the company’s permanent establishment. The definition of a permanent establishment in Swedish legislation mainly correspond with the OECD:s definition of a permanent establishment. To get a permanent establishment the business shall operate through a fixed place and have a certain degree of permanence. The business should also be wholly or partly carried out in that fixed place. If these requirements are not fulfilled the company will not get a permanent establishment. The OECD does not consider a website a permanent establishment, but the server on which the website is stored can be a permanent establishment. If a website and a server work together they can be considered a “dependent” agent for the company and thereby, the company gets a permanent establishment. The fixed place for the server is the room where it is placed. For the server to be considered a permanent it has to be at the fixed place for six months. The business shall wholly or partly be carried out in that fixed place. The server is considered an automatic equipment; therefore, personnel are not required to be present at the fixed place. Not everyone has the same interpretation concerning if a server shall give a permanent establishment. Therefore, we would like to see a sketch of an international common legislation in income taxation concerning Internet based activity. It would make it easier for all parties to have a common interpretation of the legislation.

Det blir allt mer vanligt att köpa varor och tjänster via Internet. Fler och fler företag väljer att sälja sina tjänster och produkter med hjälp av Internet. Vissa tjänster och produkter kan köparen få levererade direkt till sin dator. Det är därför viktigt för företagare att veta när de riskerar att få fast driftställe i ett annat land på grund av sin internetbaserade verksamhet. Får företaget fast driftställe i det andra landet kan detta land beskatta den inkomst som är hänförlig till det fasta driftstället. Definitionen för fast driftställe i den svenska lagstiftningen stämmer till stor del överens med OECD:s definition av fast driftställe. För att få fast driftställe skall affärsverksamheten drivas från en bestämd plats, ha en viss grad av varaktighet och verksamheten skall helt eller delvis drivas från den bestämda platsen. Uppfylls inte dessa krav kan företaget inte få ett fast driftställe. OECD anser att en hemsida inte kan ge fast driftställe, men servern som hemsidan finns lagrad på kan vara ett fast driftställe. Verkar en hemsida och en server tillsammans kan dessa anses vara en ”beroende” agent för företaget och därmed får företaget ett fast driftställe. Den bestämda platsen för en server anses vara det rum som den befinner sig i. För att servern skall anses vara stadigvarande skall den vara sex månader på den bestämda platsen. Verksamheten skall drivas helt eller delvis genom den bestämda platsen. En server ses som automatisk utrustning och därmed krävs inte att personal är närvarande på den bestämda platsen. Alla har inte samma tolkning gällande om en server skall ge fast driftställe. Därför ser vi gärna att en gemensam internationell lagstiftning i inkomstbeskattning tas fram gällande internetbaserad verksamhet. Det skulle underlätta för alla parter att ha en gemensam tolkning av lagstiftningen.

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Walpole, Michael Law Faculty of Law UNSW. "Proposals for the reform of the taxation of goodwill in Australia". Awarded by:University of New South Wales. Law, 2006. http://handle.unsw.edu.au/1959.4/24362.

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This thesis analyses the Australian approach to taxation of goodwill and related intangibles. It asks the questions: 'Is the current Australian approach to taxation of goodwill coherent?'; and 'Could a different approach minimise any distortions?' The thesis identifies the increasing importance of goodwill and other intangible property in a modern information-based economy. It identifies benchmarks for a 'good' tax system ??? such as efficiency, simplicity, and equity. It emphasises the criteria of simplicity and efficiency but includes other criteria and specifically considers the issue of alignment of accounting and legal concepts. It concludes that the current misalignment makes it difficult for the tax system to deal with goodwill coherently. The thesis criticises the treatment of goodwill under various Australian taxes, including stamp duty; Goods and Services Tax; taxation of capital gains; and income tax. It specifically considers the treatment of intangible sources of goodwill and their relationship with goodwill itself. The discussion of income tax pays particular attention to the role of goodwill and other intangibles in international transfer pricing. The thesis draws conclusions about the treatment of goodwill in Australia and whether the Australian approach meets the benchmarks established at the outset. The thesis demonstrates that the current Australian approach leads, inter alia, to tax avoidance. The current approach also offends a number of other criteria of a 'good' system. The thesis considers the UK tax treatment of intangibles held by resident companies and considers this model for Australia. It also considers the abandoned 'Tax Value Method' previously proposed for Australia. From this and other material, it suggests possible new directions and an alternative approach to taxing goodwill in Australia. These include a consistent and coherent definition of goodwill for tax that is compatible with law and accounting. The thesis also urges the development of a consistent approach to taxing goodwill at both the state and federal levels; and suggests greater reliance on the existence of goodwill as a means to establish jurisdiction to impose tax in international tax situations.

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15

Hawkinson, Isak. "Learning to Exist Without Physical Connection : An Analysis of OECD Permanent Establishment Updates and Changes to the U.S. Substantial Nexus Test". Thesis, Uppsala universitet, Juridiska institutionen, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-384528.

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16

Groenewald, Bernardus Hermanus. "A critical analysis of the principle permanent establishment and related tax rules in establishing taxing right with reference to e-commerce". Diss., University of Pretoria, 2016. http://hdl.handle.net/2263/60048.

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Abstract (sommario):

E-commerce challenges traditional taxation rules and tax authorities find it difficult to effectively tax business profits derived from cross-border commercial transactions utilising the Internet. This study analyses the fundamental principles of the concept of permanent establishment and related international tax rules and assess the traditional requirements against the unconventional characteristics of e-commerce. Whilst the features of e-commerce ignore territorial borders and geographic locations, that is, the status of a virtual presence, the concept of permanent establishment (still) calls for a fixed location in a country, which relates to a physical presence. Gaps and mismatches in tax rules have allowed multi-national enterprises to adopt strategies to shift profits to low or no-tax jurisdictions and prompted the OECD to launch a Base Erosion and Profit Shifting (BEPS) initiative to counter tax avoidance. Today, more than100 countries are collaborating to implement the reform measures which include actions to address the tax challenges of the digital economy and to prevent the artificial avoidance of permanent establishment status. The research concludes that the OECD reform measures do not adequately address the issues relating to the concept of a permanent establishment in situations where enterprises conduct cross-border e-commerce based on a digital business model. Furthermore, the study submits that due to the traditional permanent establishment (nexus) approach, cases of e-commerce may challenge a country?s taxing rights by virtue of there being no physical presence to constitute a permanent establishment.
Mini Dissertation (LLM)--University of Pretoria, 2016.
Mercantile Law
LLM
Unrestricted

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Matikovaitė, Renata. "Nuolatinės buveinės interpretavimas elektroninėje komercijoje". Master's thesis, Lithuanian Academic Libraries Network (LABT), 2013. http://vddb.laba.lt/obj/LT-eLABa-0001:E.02~2013~D_20130205_090503-99551.

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Magistro baigiamajame darbe išanalizuota nuolatinės buveinės samprata fizinėje erdvėje ir ją nustatantys kriterijai, bei atskleistas minėtų kriterijų turinys. Vadovaujantis nustatytais kriterijais išanalizuota nuolatinės buveinės samprata elektroninėje komercijoje ir pateiktos priemonės, kuriomis remiantis nustatoma nuolatinė buveinė elektroninėje komercijoje, nurodytos galimos problemos ir esami problemų sprendimo būdai, bei identifikuotos, kai kurios naujos problemos, kurios reikalauja tolimesnio tyrimo. Pirmojoje darbo dalyje aptarta nuolatinės buveinės samprata fizinėje erdvėje ir išskirti pagrindiniai kriterijai, turintys įtakos nustatant nuolatinės buveinės buvimo faktą fizinėje erdvėje. Antroje dalyje atsižvelgiant į nustatytus kriterijus išanalizuota nuolatinė buveinė elektroninėje komercijoje ir nustatyti skirtumai ir panašumai su nuolatine buveine fizinėje erdvėje. Trečioje darbo dalyje ištirta užsienio valstybių ir Lietuvos praktika nuolatinės buveinės kontekste.
This master‘s degree thesis is about permanent establishment in physical space and it’s parameters. These parameters and definition of permanent establishment are analyzed in details. In accordance with the criteria laid down in the analysis, conception of permanent establishment in e-commerce was reviewed and remedies for identification of permanent establishment were proposed for e-commerce. Also in this thesis major problems related to permanent establishment and their existing resolutions are considered, including new problems identified that should be analyzed collaterally. In the first chapter of this thesis conception of permanent establishment in physical space is analyzed and main criteria that have direct or indirect impact to identification of permanent establishment in physical space are excluded. The second chapter is dedicated for analysis of permanent establishment in e-commerce and identification of principal discrepancies and similarities, while comparing it with physical space. In the third chapter of this thesis survey of Lithuania’s and other foreign countries’ practices related to permanent establishment is presented.

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18

Nevečeřalová, Eva. "Ekonomické aktivity mezi mateřskou a dceřinou společností z pohledu daně z přidané hodnoty a daně z příjmů". Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-15522.

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Abstract (sommario):

Práce na téma ekonomické aktivity mezi mateřskou a dceřinou společností z pohledu daně z přidané hodnoty a daně z příjmů se věnuje analýze a hodnocení dvou možných způsobů podnikání české banky na území Slovenské republiky. Prvním způsobem je založení provozovny české banky na Slovensku, druhým způsobem založení dceřiné společnosti této banky na Slovensku. Práce analyzuje a vyhodnocuje rozdíly jak ve způsobu zdanění příjmů mateřské a dceřiné společnosti, zdanění příjmů českého provozovatele slovenské provozovny a této slovenské provozovny, tak rozdíly ve způsobu uplatňování DPH u těchto subjektů. Cílem práce je analýza rozhodovacích kritérií, s důrazem na ta daňová, která by mohla hrát roli při výběru způsobu podnikání české společnosti na Slovensku. Uvedené závěry se dají analogicky aplikovat při volbě způsobu podnikání také v jakémkoliv jiném členském státě Evropské unie, samozřejmě za předpokladu, že přihlédneme ke konkrétním právním úpravám těchto jiných členských států.

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19

Visser, Jolani. "An analysis on the creation of a fixed place and agency permanent establishment and how BEPS action 7 will change the threshold". Diss., University of Pretoria, 2017. http://hdl.handle.net/2263/65635.

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Abstract (sommario):

This research study considers how BEPS Action 7 will change the creation of a fixed place PE and agency PE. The purpose of the study is to explore the current requirements of creating a fixed place PE and an agency PE and how BEPS Action 7 will change these requirements. The importance of the PE concept was identified as it provides the global parameter to determine a right of a country to impose tax on a non-resident. The PE concept creates the necessary connection between where the country and the non-residennt. Certain international practical concepts were discussed to ensure an appreciation for the complex world in which PEs operate. The research study then moves to the discussion of the requirements to create a fixed PE or an agency PE. The requirements of both require a sufficient nexus before a source country may tax the profit of the non-resident. As mentioned above, the purpose of this study is to explore how the proposed changes in BEPS Action 7 will change the current threshold of creating a fixed PE and agency PE. The development up until the final BEPS Action Package are discussed together with the MLI and how it is created to quickly and effectively change the current double tax agreements in force. The relationship between South Africa and BEPS and its elections specifically relating to PEs are also discussed. This research study concludes with recommendations by the Davis Tax Committee as well as the researcher’s own recommendation on South Africa’s election on the relevant articles in the MLI.
Mini Dissertation (LLM)--University of Pretoria, 2017.
Mercantile Law
LLM
Unrestricted

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20

Collett, Kenneth Andrew. "Ensuring Favourable Taxing Rights for Business Profits : An Appraisal of the Permanent Establishment Concept in the UN and OECD Model Tax Conventions". Diss., University of Pretoria, 2019. http://hdl.handle.net/2263/74960.

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Abstract (sommario):

As taxation across borders have become a significant event, this study therefore focusses on the taxation of business profits within the context of cross border transactions, especially with reference to permanent establishments. The study places emphasise on the various requirements and variations of the permanent establishment concept as used and defined in the OECD and UN Model Tax Convention respectively, by drawing comparisons between the various requirements and also identifying variances. The study concluded by suggesting that the UN Model Double Tax Conventions offers better taxation of business profits from the perspective of developing countries, within the context of taxing business profits through the use of permanent establishments.
Mini Dissertation (MCom)--University of Pretoria, 2019.
Taxation
MCom (Taxation)
Unrestricted

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21

Swartz, Rikotoka Punaje. "Does the Permanent Establishment article give Namibia adequate taxing rights?An analysis of tax convention models in the mining and fishing industries". Master's thesis, University of Cape Town, 2018. http://hdl.handle.net/11427/29529.

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Abstract (sommario):

Namibia is a country rich in natural resources and heavily dependent on foreign investment to effectively make use of those resources. It has a national policy of encouraging investment from other countries and has set up incentives for that purpose. When there is a great deal of involvement of foreign companies in a country, international tax issues of judicial double taxation are discouraging to foreign investors. In an effort to address this risk, Namibia has entered into various double tax agreements with countries to ensure equitable taxing rights and encourage foreign direct investment. Double tax agreements are usually based on model tax agreements published by large international organisations, the most popular being the Organisation for Economic Cooperation and Development (“OECD”) and United Nations (“UN”). The African Tax Administration Forum (“ATAF”) has also recently formulated such a model for African countries. As Namibia has a source based taxation system, giving up any taxing rights are of great concern and it must consider if these double tax agreements is in its best interest. Subsequently, Namibia has begun the process of renegotiating its tax treaties with other countries in hope of sacrificing fewer source taxing rights. This dissertation analyses Namibia’s current double tax agreements to determine whether the permanent establishment article offers sufficient protection for Namibia’s source taxing rights with reference to Namibia’s largest and most important industries of fishing and mining. The permanent establishment article is of particular importance as it usually provides an unrestricted taxing right to the income in the source country in which the permanent establishment is based. This study considers the permanent establishment article as it applies to the fishing and mining industries in Namibia. This includes a discussion of the mining and fishing industries in Namibia and a brief look at the applicable taxation regime. It also compares the permanent establishment article found in the OECD, UN and ATAF models to discuss which represents the most appropriate for Namibia to use as the basis for its renegotiations. The agreements analysed do show some areas for concern to Namibia namely: • The treaty with the United Kingdom is very out dated and may not give Namibia full territorial rights. • Many of the treaties with developed countries have permanent establishment article that are based more on the OECD model than the UN model which is specifically designed to give developing countries more taxing rights. • The permanent establishment article in the ATAF model gives the most taxing rights to the host/source country and has specific provisions negating the risk of abuse by foreign companies. However, there is a concern that such provisions may have too wide a scope and discourage foreign investment. • Most of the provisions of potential benefit to Namibia have been inserted in Article 5(2) and are arguably ineffective or less effective protections. • Namibia’s current DTAs contain no provisions directly related to fishing vessels which is of concern as fishing vessels are at risk of not being classified as permanent establishments. There are, however, arguments to be made for a fishing vessel as a mobile place of business forming a permanent establishment without such special provision. • A specific deeming provision regarding the permanent establishment in the exploration phase of the mining process would be advisable if Namibia wished to create one in the mining industry as soon as possible.

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22

Fourie, Leonie. "A comparison between the South African "source rules" in relation to income tax and the "permanent establishment rules" as contained in double taxation agreements". Thesis, Rhodes University, 2008. http://hdl.handle.net/10962/d1008203.

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Abstract (sommario):

South Africa's right to tax the income of a non-resident is determined in terms of the South African "source rules" established by court decisions in relation to the imposition of tax in terms of the Income Tax Act. Unless a non-resident's income is captured by the South African "source rules" (on the basis that hi slits income is derived from a South African source), South Africa would have no right to tax such income, even if such non-resident creates a permanent establishment in South Africa by performing business activities within South Africa which could be considered essential (but not dominant) in nature. In such scenario the activities performed by the non-resident in South Africa may utilise the natural resources and the infrastructure of South Africa, but the South African fiscus would be deprived of the right to any tax revenues attributable to the income produced partly by such activities within South Africa. The South African "source rules" refer only to the main or dominant activities giving rise to the income for the purpose of determining the source of such income (and accordingly the right to tax such income). On the other hand, the "permanent establishment rules" as set out under the Organisation for Economic Cooperation and Development Model Tax Convention on Income and on Capital refer to all the taxpayer's essential business activities for the purpose of determining whether or not such activities create a pennanent establishment. The result of the narrow nature of the South African "source rules" is that, under certain circumstances, the South African fiscus would not necessarily be granted the right to tax all income produced partly within South Africa. The research demonstrated that incorporating the principles underlying the "pennanent establishment rules" into South African legislation would be a reasonable and logical solution to the problem of detennining the source of income. In so doing, the South African "source rules" would determine the source of income, and consequently South Africa's taxing rights, with reference to the essential business activities giving rise to such income. In such case South Africa would be afforded the right to tax the income of a non-resident in the event that it performs any of its essential business activities within South Africa, albeit not the dominant or main activities giving rise to the income.

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23

Van, Schalkwyk Esther Maria. "The creation of a permanent establishment in South Africa as a result of the activities or presence of a partner or partners in South Africa". Master's thesis, University of Cape Town, 2017. http://hdl.handle.net/11427/25538.

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Abstract (sommario):

This dissertation seeks to establish whether the presence or activities of a partner or partners in South Africa creates (or is at risk of creating) a permanent establishment for that partner, the partnership or the co-partners in South Africa. At the outset, the major legal and fiscal consequences of a partnership under South African law are investigated. The unique legal and fiscal treatment of a partnership as a mere aggregate of persons that is treated as fiscally transparent under South African law is relevant to determine the potential application of double taxation agreements to partnerships or their partners. Once the terms of a double taxation agreement are found to apply in the circumstances, the creation of a permanent establishment in terms thereof becomes relevant. The different types of partnerships and partners under South African partnership law are set out and their differentiating characteristics analysed in an effort to identify whether the activities or presence of certain partners are more at risk of giving rise to a permanent establishment than others. In a commercial context, the important distinction is drawn between ordinary and extraordinary partners as very different commercial consequences attach to these partners. In particular, whereas ordinary partners automatically derive an implied authority or mutual mandate to manage the business of the partnership as agents of their co-partners by virtue of the partnership agreement, extraordinary partners are excluded from the mutual mandate. The implied authority amongst partners becomes particularly relevant when considering one of the alternative tests for creating a permanent establishment that appear in the prevalent model tax conventions commonly used in the South African context, in terms of which the existence of authority is one of the required elements for the creation of a permanent establishment. The special rules surrounding the source of partnership income is investigated as a means of establishing jurisdiction to tax under South African domestic source rules. The impact of legislation on the South African source rules pertaining to partnerships as developed under the common law is critically analysed and the relevance of source rules in the permanent establishment context is evaluated. It is submitted that it is premature to consider the rules surrounding the creation of a permanent establishment under the terms of a double taxation agreement before it is established that the relevant contracting state has the requisite jurisdiction to tax and furthermore that the terms of that double taxation agreement apply to the matter at hand. Finally, the relevant articles of the model tax conventions commonly used in the South African context are discussed with specific focus on the unique attributes of a partnership that may impact on the creation of a permanent establishment for the partner or partners by virtue of the presence or activities of a partner or the partners in South Africa. The risk of creating a permanent establishment by virtue of the presence or activities of an ordinary partner in South Africa is contrasted with that of an extraordinary partner. It is concluded that the activities or presence of ordinary partners (as opposed to extraordinary partners) are particularly at risk of creating a permanent establishment in South Africa, although it is acknowledged that certain requirements will have to be met on the facts of each case before a permanent establishment will be found to exist.

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24

Sladkovský, Otakar. "Koncept stálé provozovny v mezinárodním zdanění". Master's thesis, Vysoká škola ekonomická v Praze, 2014. http://www.nusl.cz/ntk/nusl-202061.

Testo completo

Abstract (sommario):

The diploma thesis deals with the concept of International Taxation of Permanent Establishments. The treatment of permanent establishment is defined and compared from both czech and international perspective. Furthermore, there are identified issues that individual countries and the international organization OECD have to deal with under the Action Plan BEPS. Moreover, at the end of the thesis frequency of permanent establishments in the Czech Republic is displayed according to the residence of taxpayers.

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25

Berkesten, Hägglund Camilla. "The Definition of a Permanent Establishment in the BEPS Era : An analysis of the introduction of commissionaire structures in Article 5(5) of the OECD Model Treaty". Thesis, Uppsala universitet, Juridiska institutionen, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-316071.

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26

Verwey, Phillip Martin. "The principles of source and residence taxation of electronic commerce transactions in South Africa / by P.M. Verwey". Thesis, North-West University, 2007. http://hdl.handle.net/10394/2125.

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27

Nešleha, Matěj. "Interakce smluv o zamezení dvojímu zdanění a národní legislativy v oblasti daně z příjmů". Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-206497.

Testo completo

Abstract (sommario):

The main aim of the diploma thesis is to identify situations of mutual interaction between double tax treaties and domestic law of income tax, in these situations there is not only one interpretation. This interaction is described by many actual discussed issues, which exists on the field of the income tax. Theese discussed issues are primarily about permanent establishment, first issue is about permanent establishment according to the double tax treaty between the Czech republic and Germany, second issue is about permanent establishment according to the double tax treaty between the Czech republic and Ukraine, last discussed issue is about information obligation of permanent establishment according to the czech income tax act. The sources of theese problem are judgements, professional literature and professional discussion (KOOV).

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28

Chrien, Kristián. "BEPS a jeho dopad na daňový systém České republiky". Master's thesis, Vysoká škola ekonomická v Praze, 2017. http://www.nusl.cz/ntk/nusl-360580.

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Abstract (sommario):

The aim of this diploma thesis is to analyze the BEPS measures for the digital economy in connection with the relevant measures related to this sector of the economy. The first part of the thesis characterizes the digital sector and its key business models. The main risks in the field of direct and indirect taxation are described below. The second part of the thesis analyzes the BEPS special measures related to the digital economy sector as well as other measures related to the digital economy. The third part of the thesis describes measures for the digital sector within the framework of the Anti-BEPS initiative, which took place in the European Union. Describes measures under the ATAD Anti-Tax Avoidance Directive in three new areas not addressed by the BEPS project. This section also addresses the measures contained in the DAC Administrative Cooperation Directive and the EU Action Plan for Fair and Efficient Taxation of Corporate Income. The last chapter deals with the analysis of proposed solutions from the point of view of the Czech Republic. It models specific measures within a permanent establishment and withholding tax on the digital economy sector in the Czech Republic, specifically on the field of web hosting. The goal is to quantify the possible impact on tax collection from transactions falling within the web hosting business model.

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29

Martinez, Romo Sergio. "Political and rational models of policy-making in higher education : the creation and establishment of the National System for Permanent Planning of Higher Education in Mexico 1970-1986". Thesis, University College London (University of London), 1992. http://discovery.ucl.ac.uk/10018663/.

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Abstract (sommario):

This study explores the policy-planning process in the provision of higher education in contemporary Mexico. A theoretical framework is developed by drawing upon current discussion on higher education coordination and planning. Particular emphasis is given to the relationships between their interactive and technical concerns. This analysis suggests that policy-planning in higher education is a process in which the disciplinary concerns of those academics involved co-exist with their vested interests. A "political nature" of policy-planning in higher education becomes apparent when the disciplinary concerns and the conflicting vested interests of academics converge. It is thus not necessarily the 'politician' who brings to this process its political dimension. The System for Permanent Planning of Higher Education (SiNaPPES), established in 1978 as the principal mechanism for the formulation of higher education policy in Mexico, is used as a case study and is at the heart of the discussion. An examination of the creation and subsequent operation of the SiNaPPES mechanism reveals the 'political nature' of the rationale behind its establishment. The analysis thus provides two perspectives on the creation of SiNaPPES. The concern of its formal history is technical planning while in the second, its alternative interpretation, is interactive planning. The analysis of the formal history that planning has not been fully achieved is challenged. The thesis argues that SiNaPPES, has been successful as a means of coordinating institutions and academics in higher education. The analysis is restricted to the period 1970-1986 leading up to the creation and operation of SiNaPPES in 1978 and the publication in 1986 of the third version of the National Plan for Higher Education (PNES). The study is supported by documentary evidence and interviews with those academics closely associated with the creation of SiNaPPES.

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30

Coin, Raphael. "Les situations triangulaires internationales en présence d’un établissement stable : éliminer les doubles impositions sans favoriser les doubles exonérations". Thesis, Paris 2, 2016. http://www.theses.fr/2016PA020034.

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Abstract (sommario):

L’objet de cette thèse est de proposer un régime fiscal applicable à l’imposition des revenus passifs dans les situations triangulaires internationales. La première partie est consacrée à analyser la nature objective du risque de double imposition. Ce sont les situations triangulaires « passives » ou « subies ». La seconde partie est consacrée à analyser des situations triangulaires « actives » ou « choisies » qui peuvent être propices à la mise en place de structures fiscalement « avantageuses ». L’étude est complétée par des propositions de modification du Modèle de convention fiscale
The purpose of this work is to propose a tax treatment applicable to passive income in international triangular tax cases. The first part of the study is dedicated to the analyses of the double tax exposure. These are “passive” triangular cases or “incurred”, where potential double tax and uncertainty creates an issue for economic growth. The second part of the study is dealing with “active” triangular situations that may be motivated by the tax benefit resulting from these structures. The conclusion of our study will include proposals to amend the OECD treaty Model

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31

Eksteen, Michiel Marthinus. "Does South Africa have a coherent policy for source-based taxation based on the permanent establishment concept, and how has this policy been implemented in its bilateral tax treaties?" Master's thesis, Faculty of Law, 2019. http://hdl.handle.net/11427/31502.

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Abstract (sommario):

The difference between South Africa’s domestic PE definition and the PE definition in its various DTCs and regional MTCs suggest some material inconsistency in South Africa’s PE policy. The research question this minor dissertation seeks to answer is whether South Africa has a coherent PE policy for source-based taxation. In addressing this question, this thesis considered what South Africa’s PE negotiating policy is and identified trends in its tax treaty practice in order to determine any inconsistency with its domestic PE definition. The key finding arising from the research of this minor dissertation is that South Africa does not have a coherent PE policy as its domestic policy is based on the OECD PE definition from time to time, whereas its tax treaty negotiating position and tax treaty practice is closely aligned with the 2006 SA MTC. Finally, this thesis provide recommendations to South Africa’s relevant fiscal authorities on how to reform the PE policy in a coherent manner.

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32

Abrahamová, Eva. "Zdanění stálé provozovny v České republice". Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2019. http://www.nusl.cz/ntk/nusl-399381.

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Abstract (sommario):

Master´s thesis deals with issue of taxation of permanent establishment which come into existence to the resident of a Contracting State on the grounds of construction site in the Czech Republic. The thesis contains an analysis of relevant articles of the double tax treaty with Slovakia and relevant legal regulations of the Czech republic, on the basis of which is proposed the methodology for determining the tax base of the permanent establishment in the Czech Republic.

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33

Villagra, Cayamana Renée Antonieta, e del Pino Fernando Enrique Zuzunaga. "Trends in corporative income taxation in Latin America". Pontificia Universidad Católica del Perú, 2015. http://repositorio.pucp.edu.pe/index/handle/123456789/116131.

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Abstract (sommario):

The main objective of this study is to expose the corporative income taxation granted by the legislations of different Latin American countries, trying to identify and analyze trends that emerge from such treatment. This paper does not intend to make a critical or comprehensive analysis of the corporative income taxation. This paper identifies the most important issues of the resident’s income taxation, deductible expenses, non-resident taxation and withholdings, and the anti-avoidance measures introduced by the domestic legislation of Latin American countries in order to avoid the base erosion.
El principal objetivo del presente trabajo es exponer el tratamiento del impuesto a la renta corporativo que otorgan las diferentes legislaciones de los países de Latinoamérica, procurando identificar y analizar las tendencias que de dicho tratamiento surgen; sin pretender hacer un análisis crítico ni exhaustivo de las mismas. Se identifican los aspectos más importantes del impuesto a la renta de los residentes, los gastos deducibles, los aspectos vinculados a la tributación de los no residentes, así como las medidas defensivas introducidas por las legislaciones domésticas que los Estados se han visto en la necesidad de implementar unilateralmente a fin de evitar laerosión de la base.

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34

Deperon, Valter. "Tributação de resseguros no Brasil: discussão dos efeitos práticos após a solução de consulta n. 62/2017". reponame:Repositório Institucional do FGV, 2018. http://hdl.handle.net/10438/22067.

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Abstract (sommario):

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Após a abertura do mercado de resseguros pela Lei Complementar nº 126/2007, três categorias de resseguradores foram criadas no Brasil: local, admitido e eventual. Os dois últimos formados por companhias estrangeiras que se instalaram no Brasil. Diante disso, houve muita incerteza a respeito do tratamento tributário que deveria ser aplicado sobre as transações de resseguros internacionais que, resumidamente, são: prêmios de resseguros, comissões de resseguros e sinistros pagos. O mercado se autorregulou e passou a praticar e a interpretar as regras fiscais, conforme a legislação securitária e tributária então vigente. Em 2017, a Receita Federal publicou a Solução de Consulta Cosit nº 62 que basicamente reafirmou o tratamento tributário que o mercado estava praticando para as categorias local e eventual, porém inovou ao equiparar o ressegurador admitido ao local, para fins fiscais. A razão da equiparação deu-se em função da exigência regulatória da Superintendência de Seguros Privados (SUSEP) de que o ressegurador admitido deva constituir um escritório de representação no Brasil, conferindo poderes a um procurador para aceitar e vincular a empresa estrangeira perante o mercado brasileiro. Com isso, concluiu-se que tal atividade equivaleria à do ressegurador local. O efeito prático de tal conclusão é um tratamento tributário semelhante ao conceito de Estabelecimento Permanente (EP), e a aplicação de regras tributárias locais ao admitido implica em um aumento significativo da carga tributária e das exigências e custos contábeis, financeiros e operacionais ao ressegurador admitido, o que inviabilizaria o mercado de seguros e resseguros, diante da potencial falta de cobertura para os riscos administrados no Brasil. A determinação de tratamento tributário equiparado a ressegurador local à empresa estrangeira não pode ser realizada por presunções formais legais, mas necessitaria de um exame concreto e fático de que, materialmente, as decisões de assunção de risco, subscrição e pagamento de indenizações está sendo feita pelo escritório de representação no Brasil, e não apenas em virtude de documentos formais. As atividades do escritório de representação não se confundem com as do ressegurado admitido estrangeiro por ele representado, existindo total independência e autonomia societária, contábil, operacional e fiscal. Embora tenha poder para assinatura de contratos, se tais poderes não são exercidos, o risco de EP é mitigado. A clara demonstração de ausência de execução de poder decisório e assinatura de contratos, bem como a revisão total dos processos internos, com a definição clara das atividades que são desempenhadas pelo escritório de representação é elemento de prova fundamental para afastar as potenciais autuações e discussões administrativas e judiciais.
After the opening of the reinsurance market under Complementary Law 126/2007, three categories of reinsurers were created in Brazil: local, admitted and occasional. The last two were formed by foreign companies that expanded into Brazil. As such, there was a lot of uncertainty regarding the tax treatment that should be applied to international reinsurance transactions, as follows: reinsurance premiums, reinsurance commissions and claims (indemnities) paid. The market was then self-regulated and began to apply and interpret the tax rules, in accordance with the regulatory insurance and tax laws applicable at that time. In 2017, the Federal Tax Authorities (RFB) issued the Cosit Advance Tax Ruling (ATR) nº 62, which basically confirmed the tax treatment that the market was practicing for the local and the occasional categories, but innovated by equating the admitted category to the local reinsurers for tax purposes. The reason for such an equation was based on SUSEP's regulatory requirement for admitted reinsurers to establish a representation office in Brazil, and to grant acceptance and binding powers to a local attorney-in-fact. As a result, it was understood that such activity would be equal to the local reinsurer business. The practical outcome of this conclusion is to consider the foreign entity with a Permanent Establishment (PE) tax treatment, therefore applying local tax rules to them, which imply in a substantial increase in the tax burden, as well as a stricter and more costly accounting, financial and operational framework. This ultimately shall result the insurance and reinsurance market to be considered unfeasible in Brazil, and might result in a potential lack of coverage for Brazilian insurance risks. The determination of tax treatment to the foreign company cannot be carried out simply by legal and formal presumptions; rather, it must require a concrete and factual examination of whether, in essence, the decision-making of risk acceptance, underwriting and claims payments are being effectively executed by the representation office in Brazil, and not merely by virtue of formal documents. The activities of the representation office must not be confused with those of the foreign admitted reinsurer, since there have full autonomy, and operational, corporate governance and tax independency in each entity. Although it has the power to sign contracts, if such powers are not executed, the risk of PE is mitigated. A clear demonstration of the absence of decision-making power of execution and signature of contracts and the overall review of internal processes, with clear definition of the activities that can be performed by the representative office is a fundamental evidence to rule out the potential tax assessments and administrative and judicial disputes.

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35

Garcia, Regina Vitoria Soares. "A tributação do ISS na sociedade da informação". Universidade de São Paulo, 2013. http://www.teses.usp.br/teses/disponiveis/2/2133/tde-05122016-134023/.

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Abstract (sommario):

O presente trabalho tem por finalidade estudar e identificar as perturbações sobrevindas nos critérios material e espacial da regra-matriz de incidência do Imposto sobre Serviços, decorrentes da alteração estrutural resultante da incorporação das novas tecnologias da informação e da comunicação (TICs) nas transações do comércio eletrônico. Os recursos telemáticos não apenas despojaram as transações comerciais do contato físico entre os sujeitos envolvidos, mas relativizaram as condições de tempo e espaço, inerentes a todos os fatos jurídicos. Assim, buscamos examinar simultaneamente, de maneira análoga, a problemática da tributação do comércio eletrônico nos Estados, por meio do Direito Internacional Tributário, e a realidade vivida pelos Municípios no direito interno relativamente à tributação dos serviços afetados pelas mesmas inovações tecnológicas. Para tanto, o estudo foi pautado na definição de elementos de conexão, revelados em conceitos como estabelecimento permanente e estabelecimento prestador, para a delimitação da competência impositiva relativa aos fatos jurídicos inerentes às transações eletrônicas. O estudo se inicia na definição dos problemas jurídico-tributários inerentes ao comércio eletrônico, fixando seu conceito e analisando suas espécies e características específicas, adentrando no estudo do regime jurídico dos bens digitais, objeto das transações do comércio eletrônico direto. Ainda em estudo preliminar, abordamos aspectos relativos à Federação brasileira, definindo a realidade dos Municípios e analisando seu papel na Federação brasileira, divisando a composição de suas rendas próprias e a participação efetiva e potencial da receita tributária. Esta análise será concomitante àquela da outorga de competência impositiva no Brasil, e no direito comparado, finalizando por revisitar os temas da partição da competência dos tributos incidentes sobre o consumo e da dicotomia tipo-conceito. Por fim, após a análise destas questões preliminares, e munidos de um adequado suporte teórico, adentramos no estudo específico do Imposto sobre Serviços e da nova realidade na prestação de serviço advinda da reestruturação das empresas, da redistribuição das etapas de trabalho e da relativização da presença física nas relações comerciais, analisando as alterações nos conceitos de serviço e estabelecimento prestador na definição das competências impositivas dos Municípios. Ao final, será verificada a possibilidade da aplicação das soluções utilizadas no direito internacional e propostas pela doutrina para a concreção do conceito de estabelecimento permanente, aplicadas àquele de estabelecimento prestador no direito interno, em especial à configuração de servidores de dados e sites web como estabelecimento. Em conclusão, após a proposição de definição para os critérios material e espacial das transações no comércio eletrônico, dedicamos um breve estudo da aplicação prática dos mecanismos propostos a alguns serviços que sofreram alterações pela incorporação dos meios virtuais.
This study aims to analyze and identify disturbances that appear on the material and spatial criteria of incidence matrix-rule model of the Service Tax, arising from structural change resulting from the incorporation of new information and communication technologies (ICTs) in electronic trade transactions. The telematic resources not only deprived the business transactions of physical contact between the individuals involved, but relativized conditions of time and space inherent in all legal facts. Therefore, we sought to examine simultaneously, in a similar way, the issue of taxation of electronic commerce in the Brazilian States, through the International Tax Law, and the reality experienced by Municipalities in the law regarding the taxation of services affected by the same technological innovations. Thus, the study was guided by the definition of connecting factors, revealed in concepts such as permanent establishment and establishment rendering to delimit the jurisdiction imposing on legal facts inherent to electronic transactions. The study begins with the definition of legal and tax issues relating to electronic commerce, establishing its concept and analyzing its specific types and characteristics, studying the legal regime of digital assets, object of direct e-commerce transactions. Still in the preliminary study, we address aspects of the Brazilian Federation, defining the reality of Municipalities and analyzing their role in the Brazilian Federation, devising the composition of their own incomes and effective participation and potential tax revenue. This analysis is concomitant to that of grant of jurisdiction imposing in Brazil, and in comparative law, ending by revisiting the themes of partition within the competence of taxes on consumption and the dichotomy type-concept. Finally, after a preliminary analysis of these issues and based on an adequate theoretical support, we studied the specific Services Tax and the new reality in the provision of services arising from the restructuring of the companies, the redistribution of work steps, and the relativization of physical presence in trade relations, analyzing the changes in the concepts of service and establishment rendering in the definition of the powers of Municipalities. At the end, we will be investigating the possibility of applying the solutions used in the international law and doctrine proposals for the concretion of the concept of permanent establishmet, applied to that of establishment rendering under domestic law, in particular the configuration of data servers and websites like setting. In conclusion, after the proposal of setting criteria for material and spatial transactions in e-commerce, we dedicate a brief study of the practical application of the proposed mechanisms to some services that were modified by the incorporation of virtual media.

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36

Collop, Lance. "Is the definition of "permanent establishment" ("PE"), as used in the Double Tax Agreements ("DTA's") of selected Southern African Development Community ("SADC") countries, sufficient to protect their taxing rights over their natural resources?" Master's thesis, University of Cape Town, 2011. http://hdl.handle.net/11427/10286.

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Abstract (sommario):

This dissertation will determine whether or not the definition of a PE, as used in the DTAs of selected SADC countries, sufficiently protects the right these countries have to tax foreign companies or other non-resident taxpayers who use their natural resources profitably.

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37

Kaloune, Salah. "Contrats internationaux en Algérie : applicabilité des conventions fiscales au service de l'investissement". Thesis, Aix-Marseille, 2018. http://www.theses.fr/2018AIXM0126.

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Abstract (sommario):

L'Algérie a engagé une politique de libéralisation de son économie et cherche à intégrer l’économie mondiale pour sortir de sa dépendance des hydrocarbures et diversifier son économie. Une politique incitative est mise en place pour accueillir les investissements direct étrangers qui constituent un enjeu majeur pour l’accroissement des échanges, le transfert de technologie, la mise à niveau des sociétés locales et la création d’emploi. D’un autre côté la mise en place d’une économie de marché exige un environnement juridique efficace et stable qui définit clairement les droits et obligations des opérateurs économiques notamment en matière de conclusion de contrats. Le cadre théorique que nous retenons pour répondre à cette question est l’analyse de la place des conventions fiscales dans l’ordre fiscal algérien et sa corrélation avec la politique de promotion des investissements. Les conventions fiscales sont telles réellement au service de l’investissement ? Pour ce faire nous avons mis en exergue tout au long de nos développements l’examen des conventions fiscales à l’épreuve des contrats internationaux permettant d’améliorer la lisibilité et la transparence de la norme fiscale afin de favoriser l’attractivité du territoire
Algeria has initiated a policy of liberalization of its economy and seeks to integrate the world economy to get out of its dependence on hydrocarbons and diversify its economy. An incentive policy is put in place to accommodate foreign direct investment, which is a major challenge for increased trade, technology transfer, upgrading of local companies andjob creation. On the other hand, the establishment of a market economy requires an effective and stable legal environment that clearly defines the rights and obligations of economic operators, particularly with regard to the conclusion of contracts. The theoretical framework that we use to answer this question is the analysis of the place of conventions and taxes in the Algerian tax system and its correlation with the investment promotion policy. Are the tax conventions really such as to serve the investment? To do this, we have highlighted throughout our development the review of tax treaties to the test of international contracts to improve the legibility and transparency of the tax standard to promote the attractiveness of the territory

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38

Bělušová, Kristýna. "Zdaňování pasivních příjmů ve vazbě na stálou provozovnu". Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2016. http://www.nusl.cz/ntk/nusl-241420.

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Abstract (sommario):

This thesis describe the international taxation of passive incomes in relation to the permanent establishment. The aim of the thesis is to create a guidebook for the attribution of passive incomes to the permanent establishment. Selected judgements of the Court of Justice of the European Union are analysed too. At the end of this thesis are listed model examples for calculation of their tax liability.

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39

De, Abreu Jeannine Netto. "A suggested interpretation note for section 9D of the Income Tax Act / J.N. De Abrea". Thesis, North-West University, 2010. http://hdl.handle.net/10394/4476.

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Abstract (sommario):

Controlled foreign company ('CFC') legislation was introduced in phases to co-incide with South Africa?s move from a source based system to a residence based system. Initially with the introduction of the legislation it was directed at those foreign entities earning passive income. However, over the years the legislation has been amended to include active income of entities and additional aspects to the section have been inserted to provide clarity for taxpayers. An increase in cross border transactions and offshore investment has necessitated the need to introduce CFC legislation into the revenue codes of many countries, South Africa being one of them. In most revenue codes where CFC or similar legislation has been introduced it is one of the most complex areas in a country's revenue code (Sandler, 1998:23). This mini-dissertation aims to interpret section 9D and also aims to provide guidance on its application in practice with the help of practical examples and reference to relevant international case law. The end result of this research is a proposed interpretation note on section 9D which is attached as Appendix 1.
Thesis (M.Com. (Tax))--North-West University, Potchefstroom Campus, 2011.

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40

Sudding, Creagh. "Is the definition of "permanent establishment", as used in the double tax agreements of selected 'oil rich' central and North African countries, sufficient to protect the taxing rights on the natural resources of these countries?" Master's thesis, University of Cape Town, 2011. http://hdl.handle.net/11427/10721.

Testo completo

Abstract (sommario):

Includes abstract.
Includes bibliographical references (leaves 141-148).
Given the considerable increase in international trade over the past 40 years, particularly between Africa and the rest of the world, there is a risk that the developing African countries are being exploited by the developed countries. The key to this exploitation is the fact that Africa possesses untouched natural resources (embedded with significant profits), which the developed countries, specifically profit seeking companies from these countries ('the non-resident entity'), seek to extract and exploit.

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41

Pavliska, Petr. "Mezinárodní daňová optimalizace". Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2016. http://www.nusl.cz/ntk/nusl-224831.

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Abstract (sommario):

This thesis deals with ICE - industrial services as The company must pay a withholding tax on their invoices received. Economic activity is undertaken in Germany. Company income from the supply of goods and services. Selected issue will be resolved by the formation of a permanent establishment or establishing a subsidiary in Germany. Developed solution provides the possibility of effective expansion into foreign markets. Results of the work allows the company to decide which option is best for her.

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42

Zusková, Kristýna. "Daňové aspekty vysílání zahraničních zaměstnanců do České republiky". Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-18156.

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Abstract (sommario):

The diploma thesis analyses both legislative and tax aspects of employment assignment structures. First part of diploma thesis summarises data concerning Czech and European labour migration. Second part of the document focuses on the definiton of legal framework of assignment in view of the Czech republic legislation, legislation of the European Union and partly in view of the legislation of non-EU member states. Wide legal framework finally leads to definiton of three basic possible employment structures. Two of them are described in diploma thesis in more detail. The final part of document analyses tax aspects of mentioned assignment structures. This part also refers to international social security and health insurance aspects as well as selected labour law implications. The last part ends with analysis of relevant judicature of The Supreme Administrative Court of the Czech Republic and The Constitutional Court of the Czech Republic.

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43

Fuksová, Barbara. "Analýza uplatnění a přenositelnosti daňových ztrát v rámci EU". Master's thesis, Vysoká škola ekonomická v Praze, 2013. http://www.nusl.cz/ntk/nusl-165380.

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Abstract (sommario):

This thesis analyses the treatment of tax losses in the Czech Republic in national and cross-border situations in the context of the recommendations of the European Commission and trends in treatment of losses, based on the cases of the European Court of Justice. Lack of immediate relief for losses leads to asymmetry of taxation, which is one of the causes of limitation functioning of the EU internal market. The comparison with other EU Member States based Czech Republic as a country with below-average possibilities of obtaining relief for losses. These include the 8 Member States have not yet adopted any national system of group taxation. Ways to get immediate relief for losses in domestic situations, including remains fiscally transparent entities in the group structure. Cross-border loss relief is available only if doing business in certain countries either by means of transparent entities or permanent establishments. This method of obtaining relief for losses is contrary to the interpretation of freedom of establishment, according to which there should be no discrimination on the basis of the legal form of business.

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44

Vilímková, Gabriela. "Mezinárodní zdanění příjmů z poskytování služeb v jiném členském státě EU". Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2015. http://www.nusl.cz/ntk/nusl-225020.

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Abstract (sommario):

This diploma thesis deals with the taxation of Czech tax residents with income from another EU member state – namely from providing services in the Federal Republic of Germany. The thesis includes description of relevant legislation, recommended steps in order to start sole trader business in the FRG and calculation of the individual´s tax in both countries.

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45

Adlkofer, Michelle Leigh, e Michelle Venter. "E-commerce: the challenge of virtual permanent establishments". Thesis, Rhodes University, 2015. http://hdl.handle.net/10962/d1020057.

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Abstract (sommario):

The continued growth of world commerce has led to the advance of the permanent establishment principles. These principles are, however, constantly challenged by the developments of e-commerce. This thesis considers the taxing of a permanent establishment and the influence of e-commerce on the concept of a permanent establishment. In 2000, the Organisation for Economic Co-operation and Development (“OECD”) developed and introduced guidelines on how to deal with e-commerce in the context of a permanent establishment. Since the OECD guidelines on e-commerce were issued, the permanent establishment principles have come under further scrutiny. The latest development came about in 2013 with the release of the Base Erosion and Profit Shifting (“BEPS”) Action Plan. This Action Plan addresses the intention of the OECD to deal with the taxing of the digital economy. With the development of e-commerce and the result of e-commerce creating intangible boundaries between countries, the concept of a virtual permanent establishment has emerged. This has resulted in the need to tax a presence of an enterprise in a jurisdiction where no actual physical connection can be established. Various authors have made suggestions on how to ensure that an economy in which business is being carried on is correctly compensated for in the form of taxes. The source of income is the driving force for the imposition of taxation today. The main goal of this thesis was to explore the alignment of the concepts of a permanent establishment and e-commerce in the digital economy. This study therefore examined the concepts of both permanent establishments and e-commerce, and explored authors’ views and suggestions on how to deal with the inter-related effects of these two concepts. The relevant Action Points in the OECD Action Plan were also considered.
Maiden name: Venter, Michelle

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46

O'Keefe, William James Wyse. "The taxation of permanent establishments in the Canadian offshore". Thesis, National Library of Canada = Bibliothèque nationale du Canada, 1999. http://www.collectionscanada.ca/obj/s4/f2/dsk2/ftp01/MQ38649.pdf.

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47

Hoang, Quang. "Fast driftställe enligt OECD:s modellavtal i ljuset av elektronisk handel". Thesis, Jönköping University, JIBS, Commercial Law, 2010. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-12468.

Testo completo

Abstract (sommario):

The purpose of this thesis is to examine whether the concept of permanent establishment, as defined in Article 5 of the OECD Model Tax Convention on Income and Capital, is applicable to electronic commerce and if so whether the current definition is able to appropriately deal with the challenges of electronic commerce.

In 2003, the OECD added a new section to the Commentary on the Model Tax Convention on Article 5. The new section is a clarification on the application of the permanent establishment definition in electronic commerce.

The current definition of permanent establishment in the Model Tax Convention relies on the physical presence of a foreign corporation as the threshold for source taxation. While the current definition, prima facie, might be applicable on electronic commerce, the highly mobile nature of electronic commerce might affect the current revenue distribution equilibrium between states.

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48

Hongler, Peter, e Pasquale Pistone. "Blueprints for a New PE Nexus to Tax Business Income in the Era of the Digital Economy". WU Vienna University of Economics and Business, Universität Wien, 2015. http://epub.wu.ac.at/4509/4/SSRN%2Did2591829.pdf.

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Abstract (sommario):

This paper outlines the core issues of the introduction of a new PE nexus based on digital presence. It puts forward its essential features and rethinks the foundations of the concept of sourcing for income tax purposes in the global economy. Our proposal of a new PE nexus based on digital presence is also supported by a theoretical reconstruction in the light of a new dimension for the benefit theory. Our work directly relates to Action 1 of the OECD/G20 BEPS Project. However, the development of a new PE nexus is in fact not an instrument to counter BEPS, but reflects a structural revision of the criteria for allocating taxing rights on cross-border business income in the era of the digital economy. This paper should be understood as a discussion paper and first proposal to shed further light on (i) whether there is a theoretical justification for a new PE nexus based on digital presence, (ii) how a new PE nexus based on digital presence could be defined and (iii) whether and how potential implementation issues could be resolved. By publishing the present blueprints for a new PE nexus, the authors wish to provoke a more concrete discussion on this particularly important matter. (authors' abstract)
Series: WU International Taxation Research Paper Series

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49

Koornhof, Carolina Jr. "The Attribution of Profits to Permanent Establishments Created by Cross-border Pipelines". Diss., University of Pretoria, 2014. http://hdl.handle.net/2263/45979.

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Abstract (sommario):

This study addresses the taxation issues arising from a cross-border pipeline. The first element that is addressed is the different possible classifications of a pipeline for tax purposes. The fact that the Organisation for Economic Co-operation and Development (“OECD”) does not provide a universal classification for a cross-border pipeline, leaves tax authorities in the various jurisdictions to interpret and classify the pipeline as they see fit. This lack of consistent classification may give rise to double taxation or even double non-taxation. The study explores the definition of a permanent establishment (“PE”) and analyses the elements of the definition in terms of the OECD Model Tax Convention (“MTC”) and the OECD Commentary on Article 5. In this study the assumption is made that the classification of a cross-border pipeline is that it falls within the ambit of Article 5 and should therefore be treated as a PE. If the cross-border pipeline is classified as a PE for taxation purposes the attribution of profits arising from the PE will be attributed in terms of Article 7 of the OECD MTC. In the study the attribution of profits relating to the PE created by the presence of a cross-border pipeline in various jurisdictions is analysed. The attribution of such profits can result in difficulties in determining the exact amount attributable to each of the jurisdictions which the pipeline spans. The author considers the OECD Reports (2008 and 2010 Reports) on the Attribution of Profits to Permanent Establishments to comment on whether the reports provide adequate guidance for attributing profits to such a unique situation as that of a cross-border pipeline. It is also addressed whether the attribution of profits to a cross-border pipeline can be dealt with under the general principles of attribution. Case law is also considered, in particular, the German Pipeline Decision which determined whether an underground pipeline can constitute a PE under German domestic law and under the DTA between the Netherlands and Germany. In the conclusion research indicates that there is room for development and further guidance from the OECD in its MTC and Commentary as this is a unique and potentially complex situation that cannot be placed under general provisions or left unaddressed. The current lack of guidance can result in different classifications of the cross-border pipeline which effectively results in adverse tax consequences in different jurisdictions and uncertainty to the taxpayer.
Mini Dissertation (LLM)--University of Pretoria, 2014.
tm2015
Mercantile Law
LLM
Unrestricted

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50

Pepe, Flavia Cavalcanti. "Contribuição ao estudo do estabelecimento permanente". Universidade de São Paulo, 2014. http://www.teses.usp.br/teses/disponiveis/2/2133/tde-11022015-145035/.

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Abstract (sommario):

O presente estudo tem por escopo analisar e reconstruir os fundamentos que informam os contornos da emblemática figura dos estabelecimentos permanentes. Muito embora a doutrina e a jurisprudência internacional tenham laborado ingente esforço no sentido de prover um conceito uniforme para tal expressão, sem o qual o legítimo exercício da jurisdição para tributar rendimentos empresariais pode restar prejudicado, ainda há muito o que ser discutido e examinado. Isso porque a economia global, assentada em uma intensa mobilidade de riquezas, evidencia a crescente diversificação das formas de organização empresarial, de modo que a regulação necessária a atender as peculiaridades atinentes a cada modalidade negocial demanda um exame aprofundado e contínuo. Nesse cenário, a clara definição e perfeita compreensão do relevante conceito do estabelecimento permanente, bem como a delimitação dos critérios indispensáveis à sua aplicação, têm cardeal relevância para as modernas relações comerciais. Tal relevância decorre do papel que atribuímos ao estabelecimento permanente neste trabalho, por reputálo enquanto elemento de conexão objetivo, eleito por excelência pelos tratados para evitar a dupla tributação no tocante aos itens de rendimentos empresariais em geral. Tomando como paradigma o modelo de convenção elaborada pela Organização de Cooperação e de Desenvolvimento Econômico, e somando a este os influxos do modelo produzido pela Organização das Nações Unidas, será possível traçar um conceito multifacetado de estabelecimento permanente, com base em determinados critérios classificatórios. Fundados em tais categorias, conduziremos o exame das convenções internacionais firmadas pelo Brasil e analisaremos como os enunciados veiculados por tais instrumentos devem ser operados face ao ordenamento doméstico brasileiro. Com efeito, a tese ora apresentada buscará municiar seus leitores dos instrumentos conceituais necessários para que o conceito de estabelecimento permanente seja aplicado de forma efetiva e coerente com as práticas internacionais. Almeja-se, com isso, traçar algumas propostas para solucionar o afã despertado por problemáticas fiscais suscitadas no bojo do Direito Internacional Tributário, no intuito de contribuir em favor da adoção pelo Brasil de postura mais condizente com os anseios da comunidade internacional.
The scope of this study is to analyze and reconstruct the foundations that outline the emblematic figure of permanent establishments. Although the international doctrine and case law have made great effort to provide such expression with a uniform concept - without which the legitimate exercise of the jurisdiction to tax business income could be impaired - there is still much to be discussed and examined. The global economy, which is based upon intense wealth mobility, attests the increasing diversification of entrepreneurial organization forms, in such a way that proper regulation requires a profound and continuous analysis, in order to meet the needs of the peculiarities of each business modality. Within this context, the clear definition and complete comprehension of this relevant concept (that of permanent establishments), as well as the delimitation of the criteria necessary to its proper application, are of the utmost importance for the modern commercial relations. Such importance derives from the role attributed to the permanent establishment in this essay, considered as an objective connecting factor elected by the double tax treaties in connection with business profits. Using the Model Convention of the Organization for Economic Co-operation and Development as a paradigm, and adding the input from the model elaborated by the United Nations, it will be possible to draw a multifaceted concept of permanent establishment, based upon some specific classificatory aspects. Such categories are the grounds for promoting a survey of the international conventions entered into by Brazil, as well as an analysis on how the norms enacted under such vehicles shall be operated in view of the Brazilian domestic law. In fact, the present thesis aims at providing readers with the necessary conceptual instruments to apply the concept of permanent establishment effectively and coherently with the international law practice. With that, this study elaborates on proposals to solve some tax problems emerged within the framework of the International Tax Law, with the purpose of contributing for the adoption of an approach by Brazil which is more consistent with the aspiration of the international community.

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