Transcription of ˘ˇ ˆˆ˙˝ - OECD.org
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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. A CRITICAL EVALUATION OF THE CURRENT TREATY RULES WITH RESPECT TO E-COMMERCE 9 A.)))))
technical advisory group on monitoring the application of existing treaty norms for taxing business profits are the current treaty rules for taxing business profits
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Zeinab Mohamed El Gawady Lecturer of, Electronic commerce, Commerce, NALSAR PROXIMATE EDUCATION NALSAR, Nalsar proximate education nalsar university, Taxation, TAX TREATY CHARACTERISATION ISSUES ARISING, Oecd tax treaty characterisation issues arising from, Oecd, KARNATAKA STATE LAW UNIVERSITY SYLLABUS, KENTUCKY TAXPAYER VICTORY INSIDE Deduction