Author Description

Permanent Establishments (PEs) are a key facet of international taxation. They constitute the crucial threshold for the assignment of taxing rights to a jurisdiction in all cases of enterprises operating in more than one country. The issue of whether there is a PE, and how much profit should be allocated to it, is an increasingly important factor in tax planning, tax accounting, tax compliance, and related tax risk management. This academically rigorous yet thoroughly practical work provides comprehensive guidance on a variety of complex PE issues. Its initial chapters analyse the latest OECD developments in the context of Articles 5 and 7 of the OECD Model Tax Convention (2014 update) while 20 country chapters cover domestic PE issues as well as country-specific treaty developments from a practical perspective. Contributors: Fabrizio Acerbis, Gunnar Andersson, Yumiko Arai, Suzanne Boers, Elizabeth Brandt, Chris de Bruyn, Ákos Burján, Peter Collins, Peter Cussons, Ketan Dalal, Mikhail Filinov, Herbert Greinecker, Søren Jesper Hansen, Johann Hattingh, Pascal Janssens, Claus Jochimsen, Renaud Jouffroy, Gülay Karatas, David Lermer, Iren Lipre, Valeria Lukina, Anna Mallol, Hamish McElwee, Karl-Rauno Miljand, Matthew Mui, Ramón Mullerat, Stephen Nauheim, Francesco Nuzzolo, Yoshiyasu Okada, Marianne Orell, Boris Ostrovskiy, Chloë Paterson, Oren Penn, Emmanuel Raingeard de la Blétière, Lene Munk Rasmussen, Ekkehart Reimer, Daniel Rinke, Stefan Schmid, Maximilian Schrepfer, Vishal J. Shah, Smit Sheth, Ibolya Tóth, Sofie Van de Perre, Bertrand Vandepitte, Hein Vermeulen, Carl Wattrang, Ciska Wisman, Alan Yam and Dmitriy Yasnovskiy.