Permanent Establishments: Annual Manual (Paperback, 2010-2011)

Permanent Establishment in Cross-Border Transactions: Law, Analysis and Compliance Strategies will consist of two parts: Part One - PE: The Legal and Compliance Setting. This section will feature a comprehensive - and highly practical - analysis of the concept of permanent establishment (PE), particularly as it's embodied in Article 5 of the Model Convention. In a departure from virtually all the current literature, the presentation will afford the reader a truly actionable tool they can use to optimise decision making as it relates to PE in a real worldA" setting. The work would initially concentrate on the PE-related issues of most concern to corporate interests: the notion of PE and the allocation of profits. Highlights include: General Remarks - Origin of the Permanent - Structure of the rule EstablishmentA" concept - Interpretation - Significance Regarding Article 5 (1) of the OECD-, United Nations-, and US-Models - The basic definition - Neighbouring locations - Type of business, - Permanency productivity - Summary of the foregoing - Place of business - Leasing - Power of disposition - Personnel - Instrument, not object - Beginning and end of of activity Permanent establishment - Link to a geographical point Regarding Article 5 (2) of the OECD-, United Nations-, and US-Models - Main features - Office - Place of management - Factories and workshops - Branch - Extraction of natural resources Regarding Article 5 (3) of the OECD-, United Nations-, and US Model - Main features - Aggregate building sites - Building site or construction - Interruptions of the or installation project minimum period - Computation of the - Supervising and control time requirement - Exploration activities - Start and end of the - Services constituting a minimum period Permanent Establishment Regarding Article 5 (4) of the OECD-, United Nations-, and US-Models - Main features - The exceptions in detail - Facilities for storage, display and (OECD and US) delivery - Stocks for storage, display and (OECD and US) delivery - Stocks for processing by another enterprise - Solely purchasing or collecting information - Other preparatory or auxiliary activities - Several preparatory and/or auxiliary activities combined Regarding Article 5 (5) of the OECD-, United Nations-, and US-Models - Main features - Sequence of tests - Authorised contracting agents - Order-filling agent delivering - Lasting activity goods from stock (UN Model Regarding Article 5 (6) of the OECD- and US-Models; Article 5 (7) of UN Model - Main features - Exclusive representation - Independence - Profit splitting - Ordinary course of business Regarding Article 5 (6) of the UN-Model Regarding Article 5 (7) of the OECD- and US-Models; Article 5(8) of UN Model - Electronic Commerce Part Two - Country-specific PE profiles designed to facilitate the reader's decision making by allowing them to easily compare-and-contrast critical PE-related data over an array of key national jurisdictions. (Please see accompanying questionnaire outlining the issues covered.) Countries coveres: Germany; Hungary; India; Italy; Japan; Netherlands; Russia; Spain; Sweden; United Kingdom; United States