THE CONCEPT OF PERMANENT ESTABLISHMENT IN TAX LAW IN A DIGITAL ECONOMY
https://doi.org/10.17803/2311-5998.2019.59.7.164-173
Abstract
The article discusses the concept of permanent establishment in tax law. The classification of permanent establishments is given and the essential characteristics of various types of permanent establishments are disclosed. The difficulties arising from the application of the concept of permanent establishment in the digital economy are analyzed. The notion and essence of activity of a preparatory and/or auxiliary nature as excluding the creation of a fixed place permanent establishment is provided. The possibilities of artificially avoiding the establishment of a permanent establishment in the digital economy are considered.
Keywords
corporate tax,
OECD Model Convention,
Commentary to OECD Model Convention,
Organisation for Economic Cooperation and Development (OECD),
digital economy,
permanent establishment,
characteristics of fixed place permanent establishment,
activity of a preparatory and/or auxiliary nature,
Base Erosion and Profit Shifting (BEPS)
Review
For citations:
Guznova E.A. THE CONCEPT OF PERMANENT ESTABLISHMENT IN TAX LAW IN A DIGITAL ECONOMY. Courier of Kutafin Moscow State Law University (MSAL)). 2019;(7):164-173. (In Russ.) https://doi.org/10.17803/2311-5998.2019.59.7.164-173
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