Problems With Permanent Establishments - TTN Transnational ...

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III Condition – Disposition • A(-n) (independent) condition? • Wide or broad interpretation? • Legal right? – Illegal disposition (OECD Comm. on Article 5 para. 4.1) – Implicit authorization (factual right to use) • Really? – Factual use is an additional condition to the formal right • Control vs. presence? Faculty of Law – Department of Tax Law
IV Condition – Carry on Business of the Enterprise through that Place (1) • Whose business (is carried on)? – Employees? –Subcontracting? • Construction-clause PE (OECD Comm. on Article 5 para. 19) • Responsibility assumed by the main contractor? • Attribution of profits to the PE? • Which connection (exists between the place and business)? Faculty of Law – Department of Tax Law
Page 1 and 2: Problems with Permanent Establishme
Page 3 and 4: A Permanent Establishment? (2) Purp
Page 5 and 6: I Condition - A Place of Business (
Page 7 and 8: Services PE - Presence vs. Performa
Page 9: II.b Condition - Temporal Permanenc
Page 13 and 14: Conclusions • Lack of consistency
Page 15: Many Thanks! Tiiu Albin LL.M Junior

Problems With Permanent Establishments - TTN Transnational ...

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