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1.2. Physical PE
The physical PE is the most prevalent kind of PEs which can be seen in all DTTs.…
Figure 1 Preconditions of an existence of a PE…
A first prerequisite is a place of business that means an establishment of a presence…
The enterprise should have a considerable amount of control where it can employ the…
The OECD Commentary further states that if an enterprise has an exclusive legal right…
The Commentary also states that the PE issue of a home office (whether or not a home…
The OECD’s effort regarding the taxation of digital economy is based on a long history.…
The TAG, at its first meeting in September 1999, agreed on a work programme that…
1. Consideration of how the current treaty rules for the taxation of business profits…
a) The “place of effective management”,…
b) The concept of a PE,…
c) The attribution of profit to a server PE,…
d) Transfer pricing. Sayfa 10…
2. A consideration of the pros and cons of applying the existing treaty rules taking…
3. The development of criteria to facilitate the evaluation of existing treaty rules…
4. An assessment of whether, and if so, how the current treaty rules should be clarified…
5. The identification of alternatives to the current treaty rules for determining…
6. An assessment of the alternatives to the current rules on the basis of the evaluation…
As set out above, treaty rules for taxing business profits of the non-resident enterprises…
The TAG’s recommend changes which would not require a fundamental modification of…
Modification of the PE definition to exclude activities that do not involve human…
Modification of the PE definition to provide that a server cannot, in itself, constitute…
Modification of the PE definition/interpretation to exclude functions attributable…
Elimination of the existing exceptions in paragraph 4 of Article 5 tax treaties…
Elimination of the exceptions for storage, display or delivery in paragraph 4 of…
Modification of the existing rules to add a force-of-attraction rule dealing with…
After having analysed the e-commerce business in detail in 2003, the OECD has clarified…
a website cannot, in itself, constitute a PE;…
website hosting arrangements typically do not result in a PE for the enterprise…
except in very unusual circumstances, an Internet service provider will not be…
whilst a place where computer equipment, such as a server, is located may in certain…
Accordingly, regarding the PE issue of e-commerce-based companies, the OECD tried…
By doing so, the OECD intends to allocate at least some part of income belonging…
The OECD Commentary emphasises that an internet website does not have a location…
Additionally, setting a framework for determination of the Physical PE, the OECD…
“5(2) The term of PE includes especially:…
(a) a place of management;…
(b) a branch;…
(c) an office;…
(d) a factory;…
(e) a workshop;…
(f) a mine, an oil gas well, a quarry or any other extraction of natural resources.”…
It is worth noting that any place of business within the illustrative list cannot…
1.1. Introduction
1.3. Agency PE
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