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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)
Allocation of Profits to DAPEs: Practical Scenarios
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