Description
Taxmann Publications Law And Practice Relating To Permanent Establishment by Ashish karundia
The book thoroughly discusses practical implications of various types of permanent establishments, including Fixed Place Permanent Establishment [Article 5(1)], Construction Permanent Establishment [Article 5(3)], Service Permanent Establishment [Article 5(3)] and Agency Permanent Establishment [Article 5(5)]. The book also discusses the relationship between Article 5(1) and Article 5(2).
An indepth analysis of more than 400 judicial and administrative decisions from 33 countries, with emphasis on the Austria, France, Germany, India, Netherlands, Spain and United States of America.
Drawing on case law, administrative practice, and business decisions in numerous jurisdictions, the book discusses the permanent establishment criteria under conditions of e-commerce and the service economy.
The book examines indepth the practical implications of various issues including:
- Tangible v. Intangible place of business in prevailing e-commerce scenario;
- Time duration where outsourcing or sub-contracting is done;
- Man days v. Solar days;
- Disposal right over the place of business;
- Core business activity v. Auxiliary or preparatory activity;
- Connection between place of business and carrying on of business;
- Start and end of permanent establishment;
- Multiple permanent establishments;
- Construction permanent establishment: Deeming fiction or exception to Article 5(1);
- Supervision activity and sub-contracting;
- Secondment of employees;
- Stewardship or shareholder activity;
- Status of the agent in the source country;
- The differences between civil law and common law concepts of representation;
- Authority to conclude contracts v. Maintenance of stock v. Securing of order