˘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.)))))

6 Other services: Various other types of services have greatly benefited from web-based network. This has been the case, for instance, in the areas of travel (e.g. flights booking, car

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