In case law published in 20 (the cases Zimmer and Dell), local Courts in France and Norway confirmed that commissionaire arrangement should be excluded from the deemed PE in article 5(5) OECD MTC. ![]() The BEPS Focus Group on the Artificial Avoidance of PE Status intends to tackle legal structures that do not align to economic reality. The key question in the assessment of the existence of a dependent agent PE is whether or not the dependent agent performs any significant people functions on behalf of the non-resident enterprise. A dependent agent PE is therefore created by the activities of either an associated enterprise or otherwise by an employee of the non-resident enterprise. In the discussion draft, the attribution of profits to a dependent agent PE is illustrated in four examples all involving a fact pattern in which a non-resident enterprise, acting as a principal, engages an associated enterprise resident in the host jurisdiction or sends an employee to the host jurisdiction to perform activities that give rise to a dependent agent PE under Article 5(5) of the OECD MTC. Impact of the Zinc case on transfer pricingĬJEU Danish cases on beneficial ownership and treaty abuse The latest global tax trends in the Netherlands The Multilateral Instrument – EU overview German Ministry of Finance modifies anti-treaty shopping rules in resp.ĭutch implementation of the Mandatory Disclosure Directive (DAC6) Should webshops and MNEs that are using commissionaire and similar str.ĭutch legislative amendments per 1 January 2018 aim to strengthen tax.Įxisting benchmark studies are based on past data that do not capture. Indian Ministry of Finance issues Circular on MFN clauses in Indian D.Ĭash pooling arrangements: a reflection on selected court cases Google Ireland not taxable in France via its French subsidiary Medingo – Ruling on the concept of post-acquisition business restructu. Participation exemption regimes could cost WHT reliefs under EU Parent. ![]() ![]() BREXIT – what actions are required for companies doing business with a.
0 Comments
Leave a Reply. |