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Fast driftställe enligt OECD:s modellavtal i ljuset av elektronisk handel
Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
2010 (Swedish)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesisAlternative title
Permanent Establishment According to the OECD Model Tax Convention in the Light of Electronic Commerce (English)
Abstract [en]

The purpose of this thesis is to examine whether the concept of permanent establishment, as defined in Article 5 of the OECD Model Tax Convention on Income and Capital, is applicable to electronic commerce and if so whether the current definition is able to appropriately deal with the challenges of electronic commerce.

In 2003, the OECD added a new section to the Commentary on the Model Tax Convention on Article 5. The new section is a clarification on the application of the permanent establishment definition in electronic commerce.

The current definition of permanent establishment in the Model Tax Convention relies on the physical presence of a foreign corporation as the threshold for source taxation. While the current definition, prima facie, might be applicable on electronic commerce, the highly mobile nature of electronic commerce might affect the current revenue distribution equilibrium between states.

Place, publisher, year, edition, pages
2010. , p. 25
Keywords [en]
e-commerce, electronic commerce, double taxation agreements, model tax convention, OECD, permanent establishment, tax treaty
Keywords [sv]
dubbelbeskattningsavtalsrätt, e-handel, elektronisk handel, fast driftställe, modellavtal, OECD, skatteavtal, skatteavtalsrätt
National Category
Law (excluding Law and Society)
Identifiers
URN: urn:nbn:se:hj:diva-12468OAI: oai:DiVA.org:hj-12468DiVA, id: diva2:323325
Presentation
2010-05-20, 09:00
Uppsok
Social and Behavioural Science, Law
Supervisors
Examiners
Available from: 2010-07-02 Created: 2010-06-10 Last updated: 2010-07-02Bibliographically approved

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CiteExportLink to record
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Citation style
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf