With specific reference to the exact relevant elements of the OECD model tax convention where relevant in
Question:
With specific reference to the exact relevant elements of the OECD model tax convention where relevant in your responses, Explain whether a permanent establishment will generally exist in the following scenarios:
i. a construction project lasting eleven months, where there is a relevant double tax agreement in place;
ii. an office, where there is a relevant double tax agreement in place;
iii. the maintenance of a fixed place of business primarily for the purpose of purchasing goods for an enterprise, where there is a relevant double tax agreement in place;
iv. the maintenance of a fixed place of business solely for the purpose of carrying on an activity of a preparatory or auxiliary character;
v. a non-independent agent acting on behalf of an enterprise and habitually exercising an authority to conclude contracts in its name, where there is a relevant double tax agreement in place;
vi. a fixed place of business through which the business of an enterprise is generally carried out, where there is a relevant double tax agreement in place;
vii. an enterprise carrying on business through a general commission agent of independent status acting in the ordinary course of business, where there is a relevant double tax agreement in place;
viii. a satellite in geostationary orbit above a contracting state, where there is a relevant double tax agreement in place; and
ix. a website in a contracting state hosted by an independent third party, where there is a relevant double tax agreement in place.
Smith and Roberson Business Law
ISBN: 978-0538473637
15th Edition
Authors: Richard A. Mann, Barry S. Roberts