三上精華版國(guó)際稅法6permanent establishment

1、LectureA German individual used to sell bicycles in France every morning and came home in Germany;Three years later,he rented a shop in France.Whether the French tax authority has the right to im e tax on the individual?【three years before: France has no tax right【three years later:France has the ta

2、x right-because the German resident now has a permanent establishment in France】一、: YOKYY VXULOZY S_ HK NKKUTR_OLXYKXSGTKTZ LectureA German individual used to sell bicycles in France every morning and came home in Germany;Three years later,he rented a shop in France.Whether the French tax authority

3、has the right to im e tax on the individual?【three years before: France has no tax right【three years later:France has the tax right-because the German resident now has a permanent establishment in France】一、: YOKYY VXULOZY S_ HK NKKUTR_OLXYKXSGTKTZ Art.7 BUSINESS 1. ProfitsofanriseofaContractingeshal

4、lbetaxable hat e the rise carries on he other Contracting e through a establishment situated therein. If the ent rise carries on business as aforesaid, the profits t are attributable to the permanent establishment in accordance with the provi s of paragraph 2 may be taxed hat other S e.le: A Spanish

5、 company provides advisory in Portugal but does in Portugal. Under Art. 7(1) PortugalSpain DTC, Spain has the exclusive right.Themethodarticle doesnotneedtobe nlegaltaxsystemtaxisleviedwhena“genuinelink（真正聯(lián)系A(chǔ)ccordingtoeTaxAct,taxislevied onearned outside which accrue 獲得、增長(zhǎng) whether directly or indire

6、ctly, throughor from any business . This principle formed the basis for n Authority for Advance Rulingst a 傭金 opinion of paid to a non-resident agent may be even if the are . Those consisted of pursuing and soliciting the participation foreign concerns, undertakings企業(yè) ernment Food and WineShow. Alth

7、ough the activity ntwason abroad, the AAR t the agents right to receive s arose participated in the IFOWS. Therefore, the AAR t the eaccrued from a business connection 【criterion:genuine link【reason:different rules in domestic law二、KOGZOUTULArt.5 PERMANENT (cf. IN, AAR 3 Jul. 2006, Rajiv （一）GYOI VKX

8、SGTKTZ KZYSZ1. For the es of this Convention,the term“permanent establishment”means fixed place of business through which the business of an rise is wholly or carried 2. The term“permanent establishment” includes aplace of a an a a workshop, f)amine,anoil 【第二款本身并aswellaquarry 采石場(chǎng)or anycarried 2. The

9、 term“permanent establishment” includes aplace of a an a a workshop, f)amine,anoil 【第二款本身并aswellaquarry 采石場(chǎng)or anyP E 必須同時(shí)滿足第一款的要求通過(guò)該進(jìn)行商業(yè)活動(dòng)le: A Canadian furniture producer attends atrade fair in Chicago. The trade lasts k. Since the “permanence test” must be fulfilled for the rise under eral definit

10、ion of Art. V(1) of the CanadaUS DTC 5(1) OECD ), the stand at the trade fair is 【not a fixed place.游艇案:游艇路線固【-:NKGYOIXRKIUZOYZNKURRUOMIZUY ZNKYZTIKULG“VGKULHYTYYINGYVXSYYUXYUSZS HYOTKYY KY : UT_ XWXSTZ Z ZNK YK XZGT GSUZ UL NK UZNKX KGZOZYZNOYVRGIKULHYTYYSYZH“J” OKOZSYZHKYZGHYNJGZG JYZTZVRGIK N G X

11、ZGTJKMXKK UL VKXSGTKTIK! GZNK GZZYSYZTUZHKULGZSVUXG_UXUIIG GRTGZXK GTJYUJTUXSG_HK GXJUZUTGXMGXHGYOYH_ZNKUXMTKTZ XOYKLUXGXKRGZOKR_ RUTMGZT ZNK HYTYY UL ZNK ULHYTYYH_XOYKYSYZHKGXJUTZNXUMNZNOYZNUMN OZ OY G LUX ZNK HYTYY ZU HK GXJ UT SGT_ H_ TGZXK Y GNSGTHTMTKKJTUZGX_ VKXLUXS ZNK GZZY RK ZNK VXYTIK TR O

12、Y TUZ YGX_ LUX G YZGHYNSTZZU KOYZ NT TUTRGXKTGZXWXJZUIGXX_UT HYTYYGZZUIZUT KM USZXWVSTZ（二）)UYZIZOUTVKXSGTKTZKYZGOSKT 3. A building site or construction or installation project constitutes a permanent establishment only if it lasts more n twelve months.4GZ KO）（三MKTI_VKXSGTKTZZGRYSKZ ZRK 5.Notwithstan

13、ding the s of paragraphs 1 and 2 but subject to the s paragraph 6, rson ing in a Contracting e on behalf of an 4GZ KO）（三MKTI_VKXSGTKTZZGRYSKZ ZRK 5.Notwithstanding the s of paragraphs 1 and 2 but subject to the s paragraph 6, rson ing in a Contracting e on behalf of an and, ng so, habitually conclud

14、es contracts, or habitually plays the principal leading to of t are routinely concluded without modification（修正）bythe rise,andthesecontractshe name of the rise, b) for the transfer of the ownership of, or for the granting of the right to use, property owned byt entrise ort the entrise has the right

15、to use,orc) for the of servit t rise shall be deemed have a permanent establishment t e in respect of any activities undertakes for the rise, unless the activities of are limited those mentioned in paragraph 4 which, if exercised through a fixed place of n a fixed place of business to which paragrap

16、h 4.1 would apply), would not make this fixed place of business a permanent establishment under the s t:U WG_ GY GT GMT_ VKXSGTKTZ YGHYNSTZ G GJKVKTJKTZGMKTZ H GT TJVTJTZGMKTZOYTUZUT HYTYY（非獨(dú) GZUTHKNGRLULZNK NKUXJOTGX_ UXKUL K ZNK GZNUX_ ZU UTJK NK G ULXOYK SZXIYKZNOY GZZUT G NGHGRUX UTMUOTM TUZ YUZ

17、J : IUTZXGIZ YNJ XKRGZK ZU ZNK IUXK UGZ UX YTZGR G YMTGTZ XYY /LZNKYKUTZUTYXSGTKTZ YZGHYNSTZ KOYZY ZU ZNK ZLUXZNK: GMKTZ SZ NGK ZNK GZNUX_ T UXS UX YHYZGTIK UTJK Z HTJ ZNK VXOTIOVRK :N_ GXK TUZ SZJ ZGXKNKTSKULZNKXOYK VXUJJGXK HOTJOTM UT Y ZNK GZNUXZ_NXK HUTG JK VGXZ_ OY YZJ T Z NOY GUTY IXKGZK G MG_

18、 UHMGZUTLUXZNK : GQ UL GZK TUSTZ H_ ZNK VXTVGR SG_ YMMKYZ SVIZ GZZMT XKYUOT ）ULHYTYYUXTMUZGZUTULIUTZXGIZY YHZZUGVVXUGRNUJTUZUXSG_GJZUGTGMT_VKXSGTKTZ YGNSZ ZUG YK UL ZNK GZUXZXKYUOT ）ULHYTYYUXTMUZGZUTULIUTZXGIZY YHZZUGVVXUGRNUJTUZUXSG_GJZUGTGMT_VKXSGTKTZ YGNSZ ZUG YK UL ZNK GZUXZ_ UJ TUZ WG_ GY GT GM

19、KTI_ VKXSGTKTZ YZGHYNSTZ : GZNUX_ NUJ HK XIYJ ZYUSK VKXSGTKTIKG TUZ YZG_ /ZOYTUZYGX_ ZNKZ_ ZUHK XIYJ H_ ZNK VXUJJZULGTGMKTZRGYZYLUXYUSKle: n company marketed examination/certification programmes by anization. The companys main activity was the collection registration forms and examination fees n res

20、idents. The question whether n company constituted a PE for the anization under Art. US DTC. Since the company did not conclude any contracts on behalf of US anization and did not ain a stock of goods or secure orders for the anization, it was found to be an independent agent. Independent agents do

21、not to the establishment (IN, AAR 30 Apr. 2008, KnoWerX Education ) . v.InlandRevenue, KKJKZ6.Where, rson acts exclusively or almost exclusively on behalf of or more rises to which it is closely shall not be considered be an independent agent withhe meaning of this paragraph with respect to any such

22、 *VTJTZGMKTZY GXK KOZNKX RKGRR_UX KIUUSOIGRR_JKVKTJKTZ UT ZNKVXTIVNZNXUXTUZSVU_JH_ZNK KTZ XY:N_S_HK Y_ZUNOYRKMGRGTJIUTSIJKVKTJKTIKUTZNKSVU_X5ZNXGMKTZYS_HKJKVKTJKTZOLZNK KXZUUTZXURUXTYZXIZZGMXKKSKTZ , RK OLZNKIGIZGTGMKTZ_XIYY KZTYK IUTZXURY UX NOY HYTYY GZZY NK R HK JKKSKJ G JTJTZGMKTZ OKKKZ 6.Paragr

23、aph 5 shall not apply where acting in a Contracting e on of an rise of the other Contracting e carries on e as an independent agent and acts for the enthe ordinary course of T TJVTJTZGMKTZ OY ZXGZJZNK YGSK G GY G JKVKTJKTZ GMKTZ ULGTKTZ XOYK LUXXZGTUXGRR ULNOYHYTYYGZZYOL NKGZUZYJKZNK UXJOTGX_ IXKUL

24、NOY HYTYY NT GZTMLUX ZNK VXTIGRTZ OY TJVTJTZ OZ OY SSGZXGR OL NK NGY KX UTJKHOTJOTMIUTZXGIZYLUXZNKOGR .U OLNK NK TGSK UL ZNK VXTVGR LUX Z UTUSG_XGZJZUZNK VXTVGRGTXGZJZUNOYHYTYYUVXZUY NKRTUZ HKIOM“ NK UJOG_UUTUSG_XGZJZUZNK VXTVGRGTXGZJZUNOYHYTYYUVXZUY NKRTUZ HKIOM“ NK UJOG_UXY”UL NOY YTKY.TINKGHKJKKS

25、KJGTGMKTI_VKXSGTKTZYZGHYNSTZLUX ZNUYK VGXZGXGZZY/TJKVKTJKTIKSYZHKGGZZULGGTJLGIZGZNKJKMXKKUL IUTZXURXIYJH_ ZNKKTZ XOYKUJHKGZGRLGIZUX TGMKTZ UXYNU_UXGSUYZNU_LUXUTKVXTVG OYT_ZUHK UTUSG_TVTTZYTKNK UJTUZ HK T YTYYOL ZNK VXTVGR JJ TUZ XWXK NOY YKXI .UX RKMGR JKVKTJKTIK KOYZ KKT Z YXGR VXTVGY OL ZNK_ GIZZU

26、MKZNKX ZU+UTUSI TJVTJTK TUY ZGTM HYOTKYY XOYQY UL RUYY earningprofitfromonesownentrepreneurialskillsand YYOOGX_ VKXSGTKTZ Z7. The fact t a company which is a resident of a Contracting S e controls or is controlled by a company which is a resident of the other Contracting S e, or which carries on bus

27、iness in t other S e(whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other. YZGHYNSTZOLZNKYHYOJOGX_ GYGTTJVTJTZGMKTZ GIZYUZYJKUXJOTGX_ UXK UL HYOTKYY LUX ZNK VGXKTZ IUSVGT_ : YZGHYNSTZ ZNK YHYOJOGX_ SZ NGK ZNK GZ

28、NUX_ ZU NK TGSK UL ZNK VGXKTZ IUSVGT_ GTJ GHZG_XIYKGNX_ TTJVTJTZGMKTZOYMTXG_ XKYVUTYOHRKLUXZNKXKYRZULGTJTUZYHZZUIRUYK +ZTYK IUTZXUR GTJ JZGTYZXIZUTY N SZJ ZG_ 便宜行事的KXY MT TUT SVU_Y J YMMKYZ ZNKOX RGIQ UL RKMGR I （四）+IKZOUYZUZNKGHUKKOZU4. Notwithstanding the preceding s of this Article, the term esta

29、blishment”shallbe deemednotto a) the use cilities solely for the e of storage,display or delivery of goods merchandise belongingtotheb) the enance of a stock of goods or merchandise belonging to the solelyforthe eofstorage, display orc) the enance of a stock of goods or merchandise belonging to the solelyforthe eofsingby anotherd) the enance of a fixed place of business solely for the e of goodsormerchandise orofcoll