This course was created with the
course builder. Create your online course today.
Start now
Create your course
with
Autoplay
Autocomplete
Previous Lesson
Complete and Continue
Permanent Establishments
Permanent Establishments and Taxation of Business Profits post BEPS
Introduction to the Event, Topic & Speaker (2:02)
Current Tax Treaty Framework (4:47)
International Tax Policy Issues (4:46)
Taxing Digitalized Business Models: Alternatives (8:23)
Lessons from BEPS Action 7 (13:26)
Key Takeaways (8:30)
Shared Taxing Rights Mechanism & The Way Forward (6:00)
Q&A Discussion on Attribution of Profits to PEs (45:26)
Attribution of Profits to Dependent Agent PEs
Introduction (2:50)
Overview of a Dependent Agent PE (DAPE) (3:27)
Allocation of Profits to DAPEs (7:10)
Allocation of Profits to DAPEs: Practical Scenarios (15:52)
Conclusions (5:06)
Attribution of Profits to Fixed Place PEs
Introduction (0:41)
Overview of Fixed Place PEs (8:32)
Case Study: Key Facts (1:53)
Case Study: Functions (3:44)
Case Study: Risks (5:41)
Case Study: Assets (8:03)
Case Study: Rights & Obligations (1:57)
Case Study: Free Capital Allocation (5:26)
Case Study: Funding Costs (4:02)
Case Study: Dealings (8:34)
Taxation of Digitalized Business Models: Part I
PEs: Current State of Play (3:50)
Policy Implications (5:11)
How to Tax Highly Digitalized Businesses? (8:46)
PEs from a BEPS Perspective (9:24)
Summary (6:04)
Taxation of Digital Business Models: Part II
Introduction (4:24)
Indian Equalisation Levy (2:22)
Tax Policy Considerations (7:23)
Concept of Significant Economic Presence (SEP) (10:44)
Allocation of Profits to PEs: Key Considerations (7:37)
Case Studies (11:11)
Conclusions
Lesson content locked
If you're already enrolled,
you'll need to login
.
Enroll to Unlock