通过常设机构开展业务(pe)

Taxation of Bilateral Investments Pub Date : 2019-03-29 DOI:10.4337/9781788976893.00009

C. Garbarino

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引用次数: 1

摘要

1.通过常设机构运作。税PE阈值1.03 B.确定PE是否存在的测试1.10 1。营业地点和使用权测试1.14 2。位置和持续时间测试1.19 3。业务连接测试1.23 C.建筑工地1.28 D.筹备/辅助活动和防碎片化规则1.35 E.机构- pe:功能分析1.48 F.海运和空运中的结构1.72

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DOING BUSINESS THROUGH A PERMANENT ESTABLISHMENT (PE)

I. OPERATING THROUGH A PERMANENT ESTABLISHMENT 1.03 A. The tax PE threshold 1.03 B. The tests to determine the existence of a PE 1.10 1. The place of business and right of use tests 1.14 2. The location and duration tests 1.19 3. The business connection test 1.23 C. Building sites 1.28 D. Preparatory/auxiliary activities and the anti-fragmentation rule 1.35 E. The Agency-PE: functional analysis 1.48 F. Structures in shipping and air transport 1.72

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Taxation of Bilateral Investments

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