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˘ˇ ˆˆ˙˝ - OECD.org
25*$1,6$7,21 )25 (&2120,& &2 23(5$7,21 $1' '(9(/230(17 6 r ur 8 r U rh S yr s Uh v t 7 v r Q sv 6 vh r s @ 8 r pr4 Av hy Sr &(175( )25 7$; 32/,&< $1' $'0,1,675$7,21 2 table OF CONTENTS INTRODUCTION 3 1. BACKGROUND: THE EMERGENCE OF NEW BUSINESS MODELS 4 2. DESCRIPTION OF THE CURRENT treaty RULES FOR TAXING BUSINESS PROFITS 6 A. Liability to a country s tax: residents and non-residents 6 B. Permanent establishment: the treaty nexus/threshold for taxing business profits of non-residents 7 C. Computation of profits: the separate entity accounting and arm s length principles 8 D. The treaty rules for sharing the tax base between states where there is nexus 9 3.)))))
2 table of contents introduction 3 1. background: the emergence of new business models 4 2. description of the current treaty rules for taxing business profits 6
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Tax Treaty Table 1, Internal Revenue Service, Table, Tax Treaties Updated through, Tax Treaties Updated through October 31, Treaty, Korea income tax treaty enters into, Tax Treaty, TAX TREATY CHARACTERISATION ISSUES ARISING, Oecd tax treaty characterisation issues arising from, Oecd, Source versus Residence, DOUBLE TAX AGREEMENTS, Evolution of Territorial Tax Systems