A plea for a workforce presence PE concept in a post-covid digitalized world Svetislav V. Kostic
By: Kostic, Svetislav V
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Material type: 
ArticleSubject(s): CONVENIO MULTILATERAL | EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS | FISCALIDAD INTERNACIONAL | ESTABLECIMIENTO PERMANENTE | ECONOMÍA DIGITAL
In:
Intertax v. 49, issue 10, October 2021, p. 758-770Summary: This paper begins with the recapitulation of the generally accepted view that the key problem with the current permanent establishment (PE) definition in international tax treaty law, particularly regarding the new digital economy, lies in its dependence on the existence of a fixed place of business in the source state. It continues with invoking what seems to have been the goal of the Base Erosion and Profit Shifting (BEPS) initiative, the BEPS promise, to conduct an extensive revision of the foundations of international tax law, among which the PE principle and the corresponding PE definition hold a prominent place, in order to ensure their endurance in the new digital age. An analysis of the Multilateral Instrument (MLI) provisions shows that, post 2017, the PE definition is exactly where it was in the past as the changes introduced by virtue of the MLI addressed long existing questions that arose in the distant analogous past. The author shows that the quest to compensate the market/user jurisdiction, which is driving the postMLI digital economy taxation debate.
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| Artículos | IEF | IEF | OP 2141/2021/10-3 (Browse shelf) | Available | OP 2141/2021/10-3 |
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| OP 2141/2021/10 Intertax | OP 2141/2021/10-1 The return of the Phoenix? | OP 2141/2021/10-2 The MLI in action | OP 2141/2021/10-3 A plea for a workforce presence PE concept in a post-covid digitalized world | OP 2141/2021/10-4 How do "The Old" and "The New" live together? | OP 2141/2021/10-5 Hybrid entity mismatches and the MLI | OP 2141/2021/10-6 The Multilateral Instrument (MLI) and transfer pricing |
Resumen.
This paper begins with the recapitulation of the generally accepted view that the key problem with the current permanent establishment (PE) definition in international tax treaty law, particularly regarding the new digital economy, lies in its dependence on the existence of a fixed place of business in the source state. It continues with invoking what seems to have been the goal of the Base Erosion and Profit Shifting (BEPS) initiative, the BEPS promise, to conduct an extensive revision of the foundations of international tax law, among which the PE principle and the corresponding PE definition hold a prominent place, in order to ensure their endurance in the new digital age. An analysis of the Multilateral Instrument (MLI) provisions shows that, post 2017, the PE definition is exactly where it was in the past as the changes introduced by virtue of the MLI addressed long existing questions that arose in the distant analogous past. The author shows that the quest to compensate the market/user jurisdiction, which is driving the postMLI digital economy taxation debate.
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