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Preventing avoidance of permanent establishment statusat discovering any relevant business activity performed by the foreignhead office/group within the source country. Thus, for example, clientsand subcontractors could provide information on specific contracts;distributors could do so regarding their activity, products distributedand links with other entities of the same group in the same jurisdiction;and subsidiaries could provide information about other activities of thegroup in the same jurisdiction that are similar to those requested inIndia for liaison offices. Withholding taxes in targeted sectors (construction,services, and so forth) may be even more effective than the presentreporting obligations to detect PEs through the refund procedure.Additionally, country-by-country reporting and transfer pricingdocumentation, currently being studied under Action 13 of theOECD Action Plan on BEPS, may be very relevant risk-managementtools for developing countries with regard to PE issues and may evenobviate the need to establish some specific reporting obligations. Thisis one of the reasons why not only the country of residence of theparent company of a group should have access to country-by-countryreporting. If local authorities do not have access to such documentation,they may feel inclined to impose reporting obligations locally,possibly adding to the administrative burden of groups of companies.Any local documentation should be tailored to identifying the realactivity of a group of companies and PEs within the jurisdiction of thesource State and could be accompanied by fair penalties to be effective,but it should not create undue burdens for taxpayers.Specific audit programmes may also be established for subsidiariesof foreign companies (for example, the accounts of the subsidiariesof foreign companies would easily reveal whether there was a shiftof risks outside the jurisdiction) in general, or for specific sectors ortransactions (for example, business restructuring). In this regard, arecent decision in India stated that LinkedIn profiles of employees of aforeign entity were relevant evidence that led to the conclusion, in thecontext of a tax audit, that there was a PE in India. 137Effective exchange of information with other administrationswithin the same country (for example, exchange controls, social137Income Tax Appellate Tribunal, GE Energy Parts Inc. v. ADIT, 4 July2014 (ITA No. 671/Del/2011).405
Adolfo Martín Jimenézsecurity, visa authorities) is also crucial in this respect for identifyingbusiness activities taking place within a jurisdiction.Specific administrative measures will depend on the situationof each country and should be proportionate and adequate to the goalsthey are intended to achieve; they especially should not create undueburdens for good-faith taxpayers.406
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United Nations Handbookon Selected
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Copyright © June 2015United Nation
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PrefaceIn recent years, internation
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Acknowledgements(Chile); Mr. Wolfga
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IntroductionIn follow-up, the Subco
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ContentsPreface ...................
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ContentsChapter IITaxation of incom
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Contents5. Article 13 of the United
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ContentsChapter VIPreventing tax tr
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Contents4. Options for developing c
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Contents5.5 Regional agreements ...
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Hugh J. Ault and Brian J. Arnoldand
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Hugh J. Ault and Brian J. Arnold(8)
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Hugh J. Ault and Brian J. Arnoldin
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Hugh J. Ault and Brian J. ArnoldOn
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Hugh J. Ault and Brian J. Arnoldsto
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Hugh J. Ault and Brian J. Arnoldbe
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Hugh J. Ault and Brian J. Arnoldmig
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Hugh J. Ault and Brian J. Arnold4.
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Hugh J. Ault and Brian J. Arnoldpar
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Hugh J. Ault and Brian J. Arnoldrai
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Hugh J. Ault and Brian J. Arnoldadm
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Hugh J. Ault and Brian J. Arnoldbas
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Hugh J. Ault and Brian J. Arnold‣
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Hugh J. Ault and Brian J. ArnoldGAA
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Hugh J. Ault and Brian J. Arnold7.6
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Hugh J. Ault and Brian J. Arnoldcom
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Hugh J. Ault and Brian J. Arnold8.5
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Hugh J. Ault and Brian J. Arnoldinc
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Hugh J. Ault and Brian J. Arnoldinc
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Hugh J. Ault and Brian J. Arnoldpay
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Hugh J. Ault and Brian J. ArnoldThe
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Chapter IITaxation of income from s
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Taxation of income from servicesnot
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Taxation of income from servicesin
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Taxation of income from servicespra
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Taxation of income from servicesThe
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Taxation of income from servicesof
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Taxation of income from servicesear
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Taxation of income from servicesamo
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Taxation of income from serviceswit
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Taxation of income from servicesHow
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Taxation of income from servicescou
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Taxation of income from services‣
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Taxation of income from servicestax
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Taxation of income from servicessub
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Taxation of income from servicesby
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Taxation of income from servicesemp
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Taxation of income from servicesto
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Taxation of income from servicesman
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Taxation of income from servicesthe
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Taxation of income from servicessev
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Taxation of income from servicesa n
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Taxation of income from servicesis
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Taxation of income from services‣
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Taxation of income from servicesper
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Taxation of income from serviceson
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Taxation of income from servicesthe
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Taxation of income from servicesa g
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Taxation of income from servicescou
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Taxation of income from servicespay
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Taxation of income from servicessol
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Chapter IIITaxation of non-resident
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Taxation of non-residents’ capita
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Chapter IVLimiting interest deducti
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Limiting interest deductionspartial
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Limiting interest deductionsthe pot
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Limiting interest deductionspotenti
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Limiting interest deductionsthey do
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Limiting interest deductionsissue m
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Limiting interest deductionsare in
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Limiting interest deductionsSpecifi
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Limiting interest deductions3.1.3.3
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Limiting interest deductionsas divi
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Limiting interest deductions‣ ¾
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Limiting interest deductionsconnect
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Limiting interest deductionslending
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Limiting interest deductionsOn the
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Limiting interest deductionsOECD Mo
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Limiting interest deductionsHowever
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Chapter VNeutralizing effects of hy
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Neutralizing effects of hybrid mism
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Peter A. HarrisOwnership of assetsE
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Peter A. HarrisAnnex IIEffects of o
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Peter A. HarrisA.1.7 The mismatch i
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Peter A. HarrisSubject to tax treat
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Peter A. HarrisA.2.9 The mismatch i
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Peter A. HarrisA.3 Mismatches in re
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Peter A. HarrisA.3.7 Figure 17 in t
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Peter A. Harrisa PE in the jurisdic
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Chapter VIPreventing tax treaty abu
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Preventing tax treaty abuseModel Ta
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Preventing tax treaty abuseand appr
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Preventing tax treaty abuseFinally,
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Preventing tax treaty abuse‣ ¾ T
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Preventing tax treaty abusehands of
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Preventing tax treaty abusefor the
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Preventing tax treaty abuseintended
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Preventing tax treaty abuseThe Comm
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Preventing tax treaty abuseOECD cla
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Preventing tax treaty abuseSubparag
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Preventing tax treaty abusethe Stat
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Preventing tax treaty abusemore of
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Preventing tax treaty abuseSubdivis
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Preventing tax treaty abuseii)less
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Preventing tax treaty abuse2.3.1.2
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Preventing tax treaty abusesubparag
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Preventing tax treaty abuseby seven
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Preventing tax treaty abuseExample
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Preventing tax treaty abuseaccordan
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Preventing tax treaty abuse‣ ¾ T
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Preventing tax treaty abuseboth Sta
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Preventing tax treaty abusenon-taxa
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Preventing tax treaty abuseare mean
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Preventing tax treaty abuseOne of t
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Chapter VIIPreventing avoidance of
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Preventing avoidance of permanent e
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Page 430 and 431: Chapter VIIIProtecting the tax base
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Eric M. ZoltWhile tax incentives ca
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Eric M. Zoltdisguised tax incentive
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Eric M. Zoltif the foreign investor
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Eric M. ZoltNew foreign direct inve
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Eric M. Zoltto avoid paying taxes o
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Eric M. Zoltshould be the monitorin
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Eric M. Zolt2.2 Design consideratio
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Eric M. Zoltwith the creation of a
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Eric M. Zolt2.2.1.3 Tax holidaysIn
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Eric M. ZoltInvestment allowances a
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Eric M. Zoltmechanism, investors ha
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Eric M. Zolt2.2.2.6 Transfer pricin
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Eric M. Zoltthat offers tax privile
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Eric M. Zolt6. Calculate the amount
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Eric M. ZoltFor an investor, the to
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Eric M. Zoltthe right of source cou
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Eric M. Zoltincome either when earn
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Eric M. Zolt‣ ¾ “Broad approac
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Eric M. ZoltThe insight here is tha
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Eric M. Zoltattributable to develop
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Chapter XTransparency and disclosur
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Transparency and disclosure1.4 Perv
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Transparency and disclosure2.2.2 Vo
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Transparency and disclosureis inten
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Transparency and disclosureon the O
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Transparency and disclosureand conc
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Transparency and disclosureimproved
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Transparency and disclosureenhancem
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Transparency and disclosureobservat
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Transparency and disclosurethey fac
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Diane Ringunder review. To assist i
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Diane Ring(b) Reporting oversight:
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Diane Ringpermanent establishment (
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Diane Ringparticular, may face this
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Diane Ringto tax authorities under
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Diane RingBusiness organizations, i
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Diane RingThere is, however, anothe
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Diane Ringin a jurisdiction will be
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Diane Ringbe important to bear in m
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Diane Ring3.3.6.2.3 DomesticThe pro
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Diane Ringexpertise to developing-c
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Diane Ring3.4 Disclosure of aggress
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Diane Ringdisclosure. But it is not
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Diane Ring4.2.3 ChallengesSuccessfu
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Diane RingMuch of the discussion an
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Diane Ringcase of an individual) of
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Diane Ring4.3.4.3.1 ReciprocityThe
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Diane Ring4.4 Industry-specific rep
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Diane Ringdisclosure and confidenti
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Diane Ring5.2 Article 26 of the Mod
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Diane Ring5.2.3 Information sought
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Diane RingModel Convention). The pr
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Diane Ringdetail the expectations r
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Diane Ringa position to negotiate m
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Diane Ringand disclosure regarding
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Diane Ringautomatic exchange on a n
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