Ändra sökning
RefereraExporteraLänk till posten
Permanent länk

Direktlänk
Referera
Referensformat
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Annat format
Fler format
Språk
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Annat språk
Fler språk
Utmatningsformat
  • html
  • text
  • asciidoc
  • rtf
Permanent Establishment: With respect to attribution of income and the question of documentation of internal dealings
Högskolan i Jönköping, Internationella Handelshögskolan, IHH, Rättsvetenskap.
2011 (Engelska)Självständigt arbete på grundnivå (kandidatexamen), 10 poäng / 15 hpStudentuppsats (Examensarbete)
Abstract [en]

In 2008 the Committee of Fiscal Affairs of OECD published its report on profit attributable to a permanent establishment. In 2010 article 7 of the OECD model tax convention was reformed, and the report was revised to better conform to the article.

The authorised OECD approach is that a permanent establishment is a separate and independent entity, engaged in the same or similar activities under the same or similar conditions, taking into account the functions performed, assets used and risks assumed by the enterprise through the permanent establishment and through other parts of the enterprise. The approach is built on a two step analysis, the first is a functional and factual analysis and the second is determining the income of the permanent establishment. The authorised OECD approach is that the Transfer Pricing Guidelines should be applied by analogy in transactions between the permanent establishment and the rest of the enterprise.

The Swedish Income Tax Law has the view that the permanent establishment is a separate and independent entity. The Swedish approach is a two step analysis; the basis is the accountings of the enterprise adjusted for internal dealings, and the second step is a functional analysis. The Swedish law does not allow allocation of “free” capital to a permanent establishment, nor does it allow a permanent establishment to deduct royalty payments to other parts of the enterprise. The Swedish provision regarding documentation of transactions between enterprises with economic interest in each other does not apply to permanent establishments.

For reasons of certainty and predictability, the best thing would be for the legislator to reform the Swedish Income Tax Law. Seeing that a permanent establishment is obliged to have its own accounting, the burden and cost of obliging it to document internal dealings would not be that big.

Ort, förlag, år, upplaga, sidor
2011. , s. 36
Nyckelord [en]
Permanent Establishment, documentation of internal dealings
Nationell ämneskategori
Juridik och samhälle
Identifikatorer
URN: urn:nbn:se:hj:diva-15886OAI: oai:DiVA.org:hj-15886DiVA, id: diva2:435611
Ämne / kurs
IHH, Rättsvetenskap
Uppsök
samhälle/juridik
Handledare
Examinatorer
Tillgänglig från: 2011-09-16 Skapad: 2011-08-19 Senast uppdaterad: 2011-09-16Bibliografiskt granskad

Open Access i DiVA

Permanent Establishment(280 kB)2046 nedladdningar
Filinformation
Filnamn FULLTEXT01.pdfFilstorlek 280 kBChecksumma SHA-512
6887a558218ac778e03e49000ed098ba6333f82225a0f07ff66e4a324d3041a811d7e9cc0e878b7225f24c5c9ea27bd2ddf444d7b18ad7ae2399b2fc59e5c8c6
Typ fulltextMimetyp application/pdf

Av organisationen
IHH, Rättsvetenskap
Juridik och samhälle

Sök vidare utanför DiVA

GoogleGoogle Scholar
Totalt: 2047 nedladdningar
Antalet nedladdningar är summan av nedladdningar för alla fulltexter. Det kan inkludera t.ex tidigare versioner som nu inte längre är tillgängliga.

urn-nbn

Altmetricpoäng

urn-nbn
Totalt: 919 träffar
RefereraExporteraLänk till posten
Permanent länk

Direktlänk
Referera
Referensformat
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Annat format
Fler format
Språk
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Annat språk
Fler språk
Utmatningsformat
  • html
  • text
  • asciidoc
  • rtf