Pub Date : 2019-03-29DOI: 10.4337/9781788976893.00011
C. Garbarino
{"title":"OPERATING THROUGH CORPORATE VEHICLES","authors":"C. Garbarino","doi":"10.4337/9781788976893.00011","DOIUrl":"https://doi.org/10.4337/9781788976893.00011","url":null,"abstract":"","PeriodicalId":107314,"journal":{"name":"Taxation of Bilateral Investments","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2019-03-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122906657","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2019-03-29DOI: 10.4337/9781788976893.00012
C. Garbarino
{"title":"DISPUTE SETTLEMENT AND ENFORCEMENT","authors":"C. Garbarino","doi":"10.4337/9781788976893.00012","DOIUrl":"https://doi.org/10.4337/9781788976893.00012","url":null,"abstract":"","PeriodicalId":107314,"journal":{"name":"Taxation of Bilateral Investments","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2019-03-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116910808","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2019-03-29DOI: 10.4337/9781788976893.00009
C. Garbarino
I. OPERATING THROUGH A PERMANENT ESTABLISHMENT 1.03 A. The tax PE threshold 1.03 B. The tests to determine the existence of a PE 1.10 1. The place of business and right of use tests 1.14 2. The location and duration tests 1.19 3. The business connection test 1.23 C. Building sites 1.28 D. Preparatory/auxiliary activities and the anti-fragmentation rule 1.35 E. The Agency-PE: functional analysis 1.48 F. Structures in shipping and air transport 1.72
{"title":"DOING BUSINESS THROUGH A PERMANENT ESTABLISHMENT (PE)","authors":"C. Garbarino","doi":"10.4337/9781788976893.00009","DOIUrl":"https://doi.org/10.4337/9781788976893.00009","url":null,"abstract":"I. OPERATING THROUGH A PERMANENT ESTABLISHMENT 1.03 A. The tax PE threshold 1.03 B. The tests to determine the existence of a PE 1.10 1. The place of business and right of use tests 1.14 2. The location and duration tests 1.19 3. The business connection test 1.23 C. Building sites 1.28 D. Preparatory/auxiliary activities and the anti-fragmentation rule 1.35 E. The Agency-PE: functional analysis 1.48 F. Structures in shipping and air transport 1.72","PeriodicalId":107314,"journal":{"name":"Taxation of Bilateral Investments","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2019-03-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124265301","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2019-03-29DOI: 10.4337/9781788976893.00010
C. Garbarino
{"title":"ENTITLEMENT TO TAX TREATIES","authors":"C. Garbarino","doi":"10.4337/9781788976893.00010","DOIUrl":"https://doi.org/10.4337/9781788976893.00010","url":null,"abstract":"","PeriodicalId":107314,"journal":{"name":"Taxation of Bilateral Investments","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2019-03-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128979626","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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