Fast driftställe enligt OECD
s modellavtal i ljuset av elektronisk handel
E-commerceElectronic commerceDouble taxation agreementsModel tax conventionOECDPermanent establishmentTax treatyDubbelbeskattningsavtalsrättE-handelElektronisk handelFast driftställeModellavtalOECDSkatteavtalSkatteavtalsrätt
The purpose of this thesis is to examine whether the concept of permanent establishment, as defined in Article 5 of the OECD Model Tax Convention on Income and Capital, is applicable to electronic commerce and if so whether the current definition is able to appropriately deal with the challenges of electronic commerce.In 2003, the OECD added a new section to the Commentary on the Model Tax Convention on Article 5. The new section is a clarification on the application of the permanent establishment definition in electronic commerce.The current definition of permanent establishment in the Model Tax Convention relies on the physical presence of a foreign corporation as the threshold for source taxation. While the current definition, prima facie, might be applicable on electronic commerce, the highly mobile nature of electronic commerce might affect the current revenue distribution equilibrium between states.