Commentary on Article 05.docx
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Commentary on Article 05.docx
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CommentaryonArticle05
Article5
PermanentEstablishment
A.GENERALCONSIDERATIONS
1.Article5oftheUnitedNationsModelConventionincorporatesseveralprovisionsofarticle5oftheOECDModelConvention(eitherunchangedorsubstantiallyamended)andsomenewprovisions.DetailsontheamendmentsandnewprovisionsareprovidedintheCommentaryontheparagraphsofthearticle.
2.TheconceptofpermanentestablishmentisusedinbilateraltaxtreatiesprincipallyforthepurposeofdeterminingtherightofaContractingStatetotaxtheprofitsofanenterpriseoftheotherContractingState.Accordingtothatconcept,theprofitsofanenterpriseofoneContractingStatearetaxableintheotheronlyiftheenterprisemaintainsapermanentestablishmentinthelatterStateandonlytotheextentthattheprofitsareattributabletothepermanentestablishment.Theconceptofpermanentestablishmentistobefoundintheearlymodelconventionsincludingthe1928modelconventionsoftheLeagueofNations.TheModelConventionreaffirmstheconceptandsupplementsitwiththenewconceptofa"fixedbase",tobeusedinthecaseofprofessionalservicesorotheractivitiesofanindependentcharacter.
B.COMMENTARYONTHEPARAGRAPHSOFARTICLE5
Paragraph1
3.Thisparagraph,whichreproducesArticle5,paragraph1,oftheOECDModelConvention,definestheterm"permanentestablishment,"emphasizingitsessentialnatureasa"fixedplaceofbusiness"withaspecific"situs".AccordingtotheOECDCommentary,thisdefinitioncontainsthefollowingconditions:
"—theexistenceofa'placeofbusiness',i.e.,afacilitysuchaspremisesor,incertaininstances,machineryorequipment;
—thisplaceofbusinessmustbe'fixed',i.e.,itmustbeestablishedatadistinctplacewithacertaindegreeofpermanence;
—thecarryingonofthebusinessoftheenterprisethroughthisfixedplaceofbusiness.Thismeansusuallythatpersonswho,inonewayoranother,aredependentontheenterprise(personnel)conductthebusinessoftheenterpriseintheStateinwhichthefixedplaceissituated."[para2]
TheOECDCommentarygoesontoobserve:
"Itcouldperhapsbearguedthatinthegeneraldefinitionsomementionshouldalsobemadeoftheothercharacteristicofapermanentestablishmenttowhichsomeimportancehassometimesbeenattachedinthepast,namelythattheestablishmentmusthaveaproductivecharacter—i.e.,contributetotheprofitsoftheenterprise.Inthepresentdefinitionthiscoursehasnotbeentaken.Withintheframeworkofawell-runbusinessorganizationitissurelyaxiomatictoassumethateachpartcontributestotheproductivityofthewhole.Itdoesnot,ofcourse,followineverycasethatbecauseinthewidercontextofthewholeorganizationaparticularestablishmenthas'aproductivecharacter'itisconsequentlyapermanentestablishmenttowhichprofitscanproperlybeattributedforthepurposeoftaxinaparticularterritory."[para3]
"Theterm'placeofbusiness'coversanypremises,facilitiesorinstallationsusedforcarryingonthebusinessoftheenterprisewhetherornottheyareusedexclusivelyforthatpurpose.Aplaceofbusinessmayalsoexistwherenopremisesareavailableorrequiredforcarryingonthebusinessoftheenterpriseanditsimplyhasacertainamountofspaceatitsdisposal.Itisimmaterialwhetherthepremises,facilitiesorinstallationsareownedorrentedbyorareotherwiseatthedisposaloftheenterprise.Aplaceofbusinessmaythusbeconstitutedbyapitchinamarketplace,orbyacertainpermanentlyusedareainaCustomsdepot(e.g.,forthestorageofdutiablegoods).Againtheplaceofbusinessmaybesituatedinthebusinessfacilitiesofanotherenterprise.Thismaybethecase,forinstance,wheretheforeignenterprisehasatitsconstantdisposalcertainpremisesorapartthereofownedbytheotherenterprise."[para4]
"Accordingtothedefinition,theplaceofbusinesshastobea'fixed'one.Thusinthenormalwaytherehastobealinkbetweentheplaceofbusinessandaspecificgeographicalpoint.ItisimmaterialhowlonganenterpriseofaContractingStateoperatesintheotherContractingStateifitdoesnotdosoatadistinctplace,butthisdoesnotmeanthattheequipmentconstitutingtheplaceofbusinesshastobeactuallyfixedtothesoilonwhichitstands.Itisenoughthattheequipmentremainsonaparticularsite."[para5]
"Sincetheplaceofbusinessmustbefixed,italsofollowsthatapermanentestablishmentcanbedeemedtoexistonlyiftheplaceofbusinesshasacertaindegreeofpermanency,i.e.,ifitisnotofapurelytemporarynature.Iftheplaceofbusinesswasnotsetupmerelyforatemporarypurpose,itcanconstituteapermanentestablishment,eventhoughitexisted,inpractice,onlyforaveryshortperiodoftimebecauseofthespecialnatureoftheactivityoftheenterpriseorbecause,asaconsequenceofspecialcircumstances(e.g.,deathofthetaxpayer,investmentfailure),itwasprematurelyliquidated.Whereaplaceofbusinesswhichwas,attheoutset,designedforashorttemporarypurposeonly,ismaintainedforsuchaperiodthatitcannotbeconsideredasatemporaryone,itbecomesafixedplaceofbusinessandthus—retrospectively—apermanentestablishment."[para6]
"Foraplaceofbusinesstoconstituteapermanentestablishmenttheenterpriseusingitmustcarryonitsbusinesswhollyorpartlythroughit.Asstated...above,theactivityneednotbeofaproductivecharacter.Furthermore,theactivityneednotbepermanentinthesensethatthereisnointerruptionofoperation,butoperationsmustbecarriedoutonaregularbasis."[para7]
"Wheretangiblepropertysuchasfacilities,industrial,commercialorscientific(ICS)equipment,buildings,orintangiblepropertysuchaspatents,proceduresandsimilarproperty,areletorleasedtothirdpartiesthroughafixedplaceofbusinessmaintainedbyanenterpriseofaContractingStateintheotherState,thisactivitywill,ingeneral,rendertheplaceofbusinessapermanentestablishment.Thesameappliesifcapitalismadeavailablethroughafixedplaceofbusiness.IfanenterpriseofaStateletsorleasesfacilities,ICSequipment,buildingsorintangiblepropertytoanenterpriseoftheotherStatewithoutmaintainingforsuchlettingorleasingactivityafixedplaceofbusinessintheotherState,theleasedfacility,ICSequipment,buildingorintangibleproperty,assuch,willnotconstituteapermanentestablishmentofthelessorprovidedthecontractislimitedtothemereleasingoftheICSequipment,etc.Thisremainsthecaseevenwhen,forexample,thelessorsuppliespersonnelafterinstallationtooperatetheequipmentprovidedthattheirresponsibilityislimitedsolelytotheoperationormaintenanceoftheICSequipmentunderthedirection,responsibilityandcontrolofthelessee.Ifthepersonnelhavewiderresponsibilities,forexampleparticipationinthedecisionsregardingtheworkforwhichtheequipmentisused,oriftheyoperate,service,inspectandmaintaintheequipmentundertheresponsibilityandcontrolofthelessor,theactivityofthelessormaygobeyondthemereleasingofICSequipmentandmayconstituteanentrepreneurialactivity.Insuchacaseapermanentestablishmentcouldbedeemedtoexistifthecriterionofpermanencyismet.Whensuchactivityisconnectedwith,orissimilarincharacterto,thosementionedinparagraph3,thetimelimitof[six]monthsapplies.Othercaseshavetobedeterminedaccordingtothecircumstances.[para8]
"Thebusinessofanenterpriseiscarriedonmainlybytheentrepreneurorpersonswhoareinapaid-employmentrelationshipwiththeenterprise(personnel).Thispersonnelincludesemployeesandotherpersonsreceivinginstructionsfromtheenterprise(e.g.,dependentagents).Thepowersofsuchpersonnelinitsrelationshipwiththirdpartiesareirrelevant.Itmakesnodifferencewhetherornotthedependentagentisauthorizedtoconcludecontractsifheworksatthefixedplaceofbusiness.Butapermanentestablishmentmayneverthelessexistifthebusinessoftheenterpriseiscarriedonmainlythroughautomaticequipment,theactivitiesofthepersonnelbeingrestrictedtosettingup,operating,controllingandmaintainingsuchequipment.WhetherornotgamingandvendingmachinesandthelikesetupbyanenterpriseofaStateintheotherStateconstituteapermanentestablishmentthusdependsonwhetherornottheenterprisecarriesonabusinessactivitybesidestheinitialsettingupofthemachines.Apermanentestablishmentdoesnotexistiftheenterprisemerelysetsupthemachinesandthenleasesthemachinestootherenterprises.Apermanentestablishmentmayexist,however,iftheenterprisewhichsetsupthemachinesalsooperatesandmaintainsthemforitsownaccount.Thisalsoappliesifthemachinesareoperatedandmaintainedbyanagentdependentontheenterprise."[para10]
"Apermanentestablishmentbeginstoexistassoonastheenterprisecommencestocarryonitsbusinessthroughafixedplaceofbusiness.Thisisthecaseoncetheenterpriseprepares,attheplaceofbusiness,theactivityforwhichtheplaceofbusinessistoservepermanently.Theperiodoftimeduringwhichthefixedplaceofbusinessitselfisbeingsetupbytheenterpriseshouldnotbecounted,providedthatthisactivitydifferssubstantiallyfromtheactivityforwhichtheplaceofbusinessistoservepermanently.Thepermanentestablishmentceasestoexistwiththedisposalofthefixedplaceofbusinessorwiththecessationofanyactivitythroughit,thatiswhenallactsandmeasuresconnectedwiththeformeractivitiesofthepermanentestabli
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