Permanent Establishments

Jonathan Schwarz (Temple Tax Chambers; King’s College London)

Transfer Pricing corresponding adjustments as of right

April 8, 2025

Transfer pricing adjustments under Article 9 of the model treaties are the most common form of dispute that is dealt with under the mutual agreement procedure. It is for this reason that the OECD…

Jonathan Schwarz (Temple Tax Chambers; King’s College London)

Just how far does the AOA go?

February 5, 2025

"When I use a word," Humpty Dumpty said in rather a scornful tone, " it means just what I choose it to mean, neither more nor less." (Lewis Carroll, Alice through the Looking Glass) Prior to the OECD…

Thomas Vanhee (Aurifer) , Varun Chablani (Aurifer) , Giorgio Beretta (Amsterdam Centre for Tax Law (ACTL) of the University of Amsterdam; Lund University)

CIT in the UAE: The PE Clause for Individuals

April 21, 2023

Corporate Taxation (CT) Federal Decree No. 47 of 2022 (UAE CT Law) Federal Tax Authority (FTA) Ministry of Finance (MoF) OECD MC Convention (OECD MC) Permanent Establishment (PE) United Arab Emirates…

Thomas Vanhee (Aurifer) , Varun Chablani (Aurifer) , Giorgio Beretta (Amsterdam Centre for Tax Law (ACTL) of the University of Amsterdam; Lund University)

CIT in the UAE: The PE Clause for Companies

April 20, 2023

Corporate Taxation (CT) Federal Decree No. 47 of 2022 (UAE CT Law) Federal Tax Authority (FTA) Ministry of Finance (MoF) OECD MC Convention (OECD MC) Permanent Establishment (PE) United Arab Emirates…

Ana Paula Dourado (General Editor of Intertax)

The Contents of Intertax, Volume 51, Issue 05, 2023

April 14, 2023

We are happy to inform you that the latest issue of the journal is now available and includes the following contributions: Rachna Matabudul, The Multilateral Instrument in Africa: A Strategic…

Raffaele Russo (Amsterdam Centre for Tax Law (ACTL) of the University of Amsterdam; Chiomenti) , Raul-Angelo Papotti (Chiomenti, Milan/Rome)

The Italian Investment Management Exemption: A New Dawn for Asset Management in Italy?

January 13, 2023

Context Italy is well known for its cultural heritage, amazing landscapes, vibrant SMEs, brands, skilled work force and many other features, including its food…. It is also known in the international…

Jonathan Schwarz (Temple Tax Chambers; King’s College London)

VAT Fixed establishment = permanent establishment? or, should direct and indirect tax practitioners talk to each other?

June 6, 2022

The very recent CJEU judgement in Berlin Chemie A. Menarini v Administraţia Fiscală pentru Contribuabili Mijlocii Bucureşti (Case C-333/20) ECLI:EU:C:2022:291, admirably examined by Giorgio Beretta…

Jonathan Schwarz (Temple Tax Chambers; King’s College London)

Where is a person “established”?

February 21, 2022

Territorial connection (or its more fashionable name “nexus”) for tax purposes is expressed in a variety of ways in domestic and international legal instruments. Permanent establishment in article 5…

Tresor-Gauthier Kalonji (Ministry of Finance of the Democratic Republic of Congo )

Controversy over the qualification of a “building site or construction or installation project” as a PE in the Covid-19 era

February 18, 2022

Trésor-Gauthier M. Kalonji [1] Summary The Covid-19 pandemic has shaken several rules applicable in conventional tax law, in particular with regard to determining the conditions for qualifying a …