Permanent Establishments

New outline
Documentation
0.1. Abbreviations, laws, decrees and other references
0.2. List of tax treaties
0.3. Bibliography
0.4. Case law
1. Introduction to Taxation in
1.1. Individuals
1.1.1. Resident tax liability
1.1.2. Non-resident tax liability
1.1.3. Differences between the tax liability of resident and non-resident
individuals
1.2. Corporations
1.2.1. Resident tax liability
1.2.2. Non-resident tax liability
1.2.3. Differences between resident and non-resident corporate taxpayers
2. Permanent Establishments
2.1. Domestic permanent establishment of a non-resident taxpayer
2.1.1. Permanent establishment
A. Non-treaty situations
B. Treaty situations
2.1.2. Building and construction permanent establishments
A. Non treaty situations
B. Treaty situations
2.1.3. Excluded activities
2.1.4. Permanent representative
A. Non-treaty situations
B. Treaty situations
2.1.5. Fixed base
A. Non-treaty situations
B. Treaty situations
2.1.6. Special types of permanent establishments
2.2. Foreign permanent establishment of a resident taxpayer
2.2.1. Permanent establishment
A. Non-treaty situations
B. Treaty situations
2.2.2. Building and construction permanent establishments
A. Non-treaty situations
B. Treaty situations
2.2.3. Excluded activities
2.2.4. Permanent representative
A. Non-treaty situations
B. Treaty situations
2.2.5. Fixed base
A. Non-treaty situations
B. Treaty situations
2.2.6. Special types of permanent establishments
2.3 Differences between domestic and foreign permanent establishments
2.3.1. Permanent establishment
A. Non-treaty situations
B. Treaty situations
2.3.2. Building and construction permanent establishments
A. Non-treaty situations
B. Treaty situations
2.3.3. Permanent representative
A. Non-treaty situations
B. Treaty situations

2.3.4. Fixed base

A. Non-treaty situations
B. Treaty situations
2.4. The position of foreign partners in domestic partnerships and domestic partners
in foreign partnerships
3. Organization of and Events Related to a Permanent Establishment
3.1. Incorporation of a permanent establishment
3.2. Formal requirements and procedures
3.2.1. Registration
3.2.2. Information provided to government bodies
3.2.3. Environmental legislation
3.2.4. Accounting
3.3. Taxes and dues
3.4. Sale of a permanent establishment
3.5. Liquidation of a permanent establishment
4. Taxation of Income and Avoidance of Double Taxation
4.1. Domestic permanent establishment of a non-resident taxpayer
4.1.1. Taxable income and tax rate
4.1.2. Building and construction permanent establishments
4.1.3. Permanent representative
4.1.4. Fixed base
4.1.5.Special types of permanent establishments
4.2 Allocation of assets and risks to a domestic permanent establishment
4.2.1. Non-treaty situations
A. General concept
B. Allocation of assets
C. Valuation and depreciation of assets
D. Capital gains
E. Incentives
F. Allocation of risks
4.2.2. Treaty situations
A. General concept
B. Allocation of assets
C. Valuation and depreciation of assets
D. Capital gains
E. Incentives
F. Allocation of risks
4.3. Intra-company dealings
A. Delivery of goods
B. Delivery of services
C. Transfer of tangible assets
D. Transfer of intangibles
E. Financing
F. Interest payments
4.4. Losses
4.4.1. Exchange gains and losses
4.4.2. Foreign exchange treatment of permanent establishments and
information offices
4.4.3. Tax treatment of foreign exchange gains and losses
4.5. Foreign permanent establishment of a resident taxpayer
4.5.1.Taxation of worldwide income
4.5.2. Avoidance of double taxation
4.6 Allocation of assets and risks to a foreign permanent establishment
4.6.1. Non-treaty situations
General concept
A. Allocation of assets

B. Valuation and depreciation of assets

C. Capital gains
D. Incentives
E. Allocation of risks
4.6.2 Treaty situations
A. General concept
B. Allocation of assets
C. Valuation and depreciation of assets
D. Capital gains
E. Incentives
F. Allocation of risks
4.7. Intra-company dealings
A. Delivery of goods
B. Delivery of services
C. Transfer of tangible assets
D. Transfer of intangibles
E. Financing
F. Interest payments
4.8. Exchange gains and losses
4.9. Losses:
4.10. Permanent establishments versus subsidiaries
4.10.1. Similarities and differences
4.10.2. Classification conflicts
4.10.3. Non-discrimination issues
4.11. Allocation of income to an Agency PE
4.11.1. Principles of attribution of income to Agency PEs
4.11.2. Case study: Dependent agent PE and sales agency agreement
4.11.3. Agency PE and securitization transactions
4.11.4. Servicing agreements and Agency PE
4.11.5. Case Study
4.12. Sale of a permanent establishment
4.13. Liquidation of a permanent establishment

5. Taxation Of Directors And Personnel Of A Permanent Establishment

5.1. Directors and members of a supervisory board (Or Executive And Non_Executive
Directors)
5.1.1. Non-treaty situation
5.1.2. Treaty situation
5.2. Personnel
5.2.1. Non-treaty situations
5.2.2. Treaty situations
5.3. Frontier workers
5.3.1. Non-treaty situations
5.3.2. Treaty situations
6. Miscellaneous
6.1. Advance rulings
6.2. Withholding taxes
6.2.1. Withholding tax on dividends
6.2.2. Withholding tax on interest
6.2.3. Withholding tax on royalties
6.3. Branch profits tax
6.4. Branch level interest tax
6.5. VAT and permanent establishments: domestic issues
6.6. Supranational issues
6.6.1. Harmonisation (note this concerns the concept of PE)
6.6.1.1. ECJ case law
6.6.1.2. Domestic case law
6.6.2 Non-discrimination
6.6.2.1. ECJ case law

6.6.2.2. Domestic case law

7. Specific industries
7.1. Banking and financial enterprises
7.1.1. Regulatory requirements
7.1.2. Domestic approach:
- Legislation
- Tax administrations rulings
- Case law
- Transfer pricing methods
- Financing of banking PEs
- Intra-company loans
7.1.3. Differences with the OECD approach
7.1.4. Case Study
7.2. Insurance companies
7.2.1. Regulatory Requirements
7.2.2. Domestic approach:
- Legislation
- Tax administrations rulings practice
- Case law
7.2.3. Differences with the OECD Approach
7.3.Oil and gas industry
7.4. Global Trading
7.4.1. Regulatory requirements for global trading companies
7.4.2. Domestic approach:
- Legislation
- Tax administrations ruling practice
- Case law
- Transfer pricing methods applicable to global trading transactions
7.4.3. Differences with the OECD Approach
7.4.4. Case Study
7.5. Supply Chain
7.5.1.Tax issues arising from supply chain
structures
7.5.2. Case Study
8. The Concept of Pe in and its Interaction Within the International Scenario
8.1. Future developments