33:
1848:, no one is entitled to claim rights under a particular treaty unless otherwise authorised by the contracting state. Therefore, if a particular contracting state places a different meaning on the term 'permanent establishment' than what the taxpayer seeks to place, the taxpayer would be left with virtually no remedy within that state, other than to seek a mutual agreement to that dispute with the other contracting state to that treaty.
1636:
1624:
1980:"These changes will ensure that where the activities that an intermediary exercises in a country are intended to result in the regular conclusion of contracts to be performed by a foreign enterprise, that enterprise will be considered to have a taxable presence in that country unless the intermediary is performing these activities in the course of an independent business.
2398:
This paragraph contains a list, by no means exhaustive, of examples, each of which can be regarded, prima facie, as constituting a PE. As these examples are to be seen against the background of the general definition given in paragraph 1, it is assumed that the
Contracting States interpret the terms
1939:
In addition, the activities of a dependent agent may give rise to a PE for the principal. Dependent agents may include employees or others under the control of the principal. A company is generally not considered an agent solely by reason of ownership of the agent company by the principal. However,
1712:
The concept of PE emerged in the German Empire after 1845, culminating with the German Double
Taxation Act of 1909. Initially, the objective was to prevent double taxation between Prussian municipalities, and this was extended to the entire German federation. In 1889, the first bilateral tax treaty,
1832:
of business. This refers to some facilities used by an enterprise for carrying out its business. The premises must be at the disposal of the enterprise. The mere presence of the enterprise at that place does not necessarily mean that it is a place of business of the enterprise. The facilities
1824:
refers to a link between the place of business and a specific geographic point, as well as a degree of permanence with respect to the taxpayer. An "office hotel" may constitute a fixed place for a business for an enterprise that regularly uses different offices within the space. By contrast, if
1985:
The changes will also restrict the application of a number of exceptions to the definition of permanent establishment to activities that are preparatory or auxiliary nature and will ensure that it is not possible to take advantage of these exceptions by the fragmentation of a cohesive operating
1833:
need not be the exclusive location, and they need not be used exclusively by that enterprise or for that business. However, the facilities must be those of the taxpayer, not another unrelated person. Thus, regular use of a customer's premises does not generally constitute a place of business.
1930:
Many treaties provide specific rules with respect to construction sites. Under those treaties, a building site or construction or installation project constitutes a PE only if it lasts more than a specified length of time. The amount of time varies by treaty.
1703:
systems. The tax systems in some civil-law countries impose income taxes and value-added taxes only where an enterprise maintains a PE in the country concerned. Definitions of PEs under tax law or tax treaties may contain specific inclusions or exclusions.
1902:
Many treaties explicitly exclude from the definition of PE places if certain activities are conducted. Generally, these exclusions do not apply if non-excluded activities are conducted at the fixed place of business. Among the excluded activities are:
1968:
and proposes a large number of changes that are set to be included in the next version of the OECD Model Tax
Convention. The OECD expects many of these changes to be applied to currently existing tax treaties through the work based on Action 15 on
1843:
The requirements of what constitutes a PE within the scope of a particular treaty depend on what interpretation a particular country places on that term, in context of the text of that treaty. As per
Article 3 of the
1986:
business into several small operations; they will also address situations where the exception applicable to construction sites is circumvented through the splitting-up contracts between closely related enterprises."
1725:
developed a model to tackle cross-border double taxation and to counter tax evasion. Since then, an extensive network of bilateral tax treaties was gradually established, particularly through the influence of the
2256:
Article 5, is nearly identical to the OECD Model
Article 5, with the addition of a provision clarifying that a fixed place of business used as a sales outlet is a PE, notwithstanding exclusions elsewhere in the
1825:
there is no commercial coherence, the fact that activities may be conducted within a limited geographic area should not result in that area being considered a fixed place of business.
1957:
1788:
1739:
1727:
1948:
Some treaties deem a PE to exist for an enterprise of one country performing services in the other country for more than a specified length of time or for a related enterprise.
2664:
2399:
listed, a "place of management," a "branch," an "office" etc in such a way that such places of business constitute a PE only if they meet the requirements of paragraph 1.
2119:
1318:
2547:
2512:
2477:
2412:
2373:
2338:
2303:
2268:
2201:
2068:
1913:
The maintenance of a stock of goods owned by the enterprise solely for purposes of processing by another enterprise (sometimes referred to as toll processing)
1860:
PEs. These, however, are not automatically PEs as the requirements set out, namely, for a fixed place of business PE must be met. The list is as follows:
2609:
OECD/G20 Base
Erosion and Profit Shifting Project, Developing a Multilateral Instrument to Modify Bilateral Tax Treaties, Action 15 - 2015 Final Report
1175:
1845:
1040:
1035:
1976:
The final report on Action 7 proposes substantial changes to the definition of Agency PE and stricter requirements to the exclusions provision:
1389:
982:
208:
2640:
2238:
1589:
775:
1464:
2414:
Model Tax
Convention on Income and on Capital: Condensed Version, Model Tax Convention on Income and on Capital: Condensed Version 2014
32:
1666:
1529:
657:
169:
2249:
2169:
OECD/G20 Base
Erosion and Profit Shifting Project, Addressing the Tax Challenges of the Digital Economy, Action 1 - 2015 Final Report
1810:
The starting point for determination if a PE exists is generally a fixed place of business. The definition of PE in article 5 of the
2624:
2565:
2530:
2495:
2430:
2391:
2356:
2321:
2286:
2219:
2184:
2086:
2037:
990:
743:
1961:
1784:
460:
2517:. Model Tax Convention on Income and on Capital: Condensed Version. Paragraph 7 of Article 5 and Commentary 40-41 to Article 5.
2694:
642:
238:
2482:. Model Tax Convention on Income and on Capital: Condensed Version. Paragraph 5 of Article 5 and Commentary 31 to Article 5.
1700:
1594:
1313:
1599:
563:
1297:
593:
1776:
PE in article 5(3)b. Some countries, such as Saudi Arabia, have been trying to extend the concept of service PE into a
1721:, marking the first time the concept was used in international tax law. After years of preparatory works, in 1928, the
2699:
1539:
1509:
1973:. A large number of countries are involved in the negotiations that are expected to be concluded by the end of 2016.
2704:
2552:. Model Tax Convention on Income and on Capital: Condensed Version. Paragraph 6 to Article 5 and Commentary 36-39.
925:
397:
2665:"Preventing the Artificial Avoidance of Permanent Establishment Status, Action 7 - 2015 Final Report - en - OECD"
972:
550:
507:
358:
213:
62:
1757:
PE, which is a special subset of the fixed place of business PE, with different requirements (article 5(3)); and
2453:
treats such a site, project or activities continuing for more than 120 days in any twelve-month period as a PE.
1559:
977:
481:
476:
466:
1574:
1514:
1020:
647:
528:
179:
1659:
1484:
1369:
1364:
965:
544:
363:
1772:
Model Tax
Convention, which gives greater consideration to developing countries, adds what is known as a
1564:
1489:
1454:
1439:
1359:
1349:
598:
518:
513:
434:
2417:. Model Tax Convention on Income and on Capital: Condensed Version. Article 4 and Commentary thereon.
2581:
1792:
1584:
1549:
1524:
1404:
1384:
556:
233:
94:
1604:
1504:
1499:
1444:
1429:
1419:
1414:
1409:
1354:
1344:
1339:
1323:
1193:
1139:
947:
455:
2273:. Model Tax Convention on Income and on Capital: Condensed Version. Commentary 5-6 to Article 5.
2235:
1579:
1569:
1554:
1544:
1519:
1469:
1434:
1424:
1394:
1379:
1374:
1229:
1144:
937:
901:
822:
701:
57:
2378:. Model Tax Convention on Income and on Capital: Condensed Version. Commentary 12 to Article 5.
2102:
419:
2343:. Model Tax Convention on Income and on Capital: Condensed Version. Commentary 7 to Article 5.
2308:. Model Tax Convention on Income and on Capital: Condensed Version. Commentary 4 to Article 5.
2620:
2561:
2526:
2491:
2426:
2387:
2352:
2317:
2282:
2215:
2206:. Model Tax Convention on Income and on Capital: Condensed Version. Article 5 and Commentary.
2180:
2082:
2033:
1865:
1722:
1652:
1494:
1479:
1474:
1449:
1399:
1199:
915:
867:
807:
723:
664:
376:
343:
149:
2446:
2020:
Kobetsky, Michael (2011). "History of tax treaties and the permanent establishment concept".
2612:
2553:
2518:
2483:
2418:
2379:
2344:
2309:
2274:
2207:
2172:
2074:
2052:
2025:
1534:
1459:
1065:
1030:
1010:
827:
795:
669:
523:
274:
2253:
2246:
2242:
1714:
1692:
1628:
1244:
1102:
1097:
837:
800:
711:
676:
578:
502:
338:
298:
264:
174:
164:
159:
154:
72:
1769:
1187:
1159:
1134:
995:
842:
637:
573:
471:
409:
313:
308:
291:
269:
2688:
1259:
932:
857:
748:
681:
615:
583:
450:
392:
353:
333:
303:
218:
139:
134:
109:
99:
41:
2463:
1696:
1640:
1154:
942:
911:
882:
862:
753:
738:
718:
632:
627:
429:
223:
1940:
activities of an independent agent generally are not attributed to the principal.
2029:
1149:
892:
852:
770:
706:
652:
588:
414:
404:
348:
228:
129:
124:
82:
67:
2641:"Multilateral instrument for BEPS tax treaty measures: the Ad hoc Group - OECD"
1891:
1817:
The commentary indicates that a fixed place of business has three components:
1688:
1254:
1224:
1107:
1092:
1015:
952:
920:
872:
847:
832:
733:
728:
696:
622:
328:
323:
144:
104:
50:
2616:
2557:
2522:
2487:
2450:
2422:
2383:
2348:
2313:
2278:
2211:
2176:
2078:
1871:
1087:
1005:
1000:
691:
686:
497:
424:
114:
1695:
liability in a particular jurisdiction. The term is defined in many income
2245:
Article 5, which is virtually identical to the OECD Model
Article 5. The
1623:
2466:
for a discussion of the essential characteristics of agent and principal.
2143:
2003:
For example, Germany taxes non-German companies only on income from a PE.
1839:
of the enterprise must be carried on wholly or partly at the fixed place.
1249:
1217:
906:
896:
817:
812:
785:
758:
568:
318:
259:
254:
87:
2449:
sets this limit as 12 months, as does the OECD Model. By contrast, the
1910:
The use of a storage facility solely for delivery of goods to customers
1878:
1742:
Model Tax Convention, essentially three types of PEs can be construed:
1718:
1060:
887:
790:
780:
119:
77:
2549:
Model Tax Convention on Income and on Capital: Condensed Version 2014
2514:
Model Tax Convention on Income and on Capital: Condensed Version 2014
2479:
Model Tax Convention on Income and on Capital: Condensed Version 2014
2375:
Model Tax Convention on Income and on Capital: Condensed Version 2014
2340:
Model Tax Convention on Income and on Capital: Condensed Version 2014
2305:
Model Tax Convention on Income and on Capital: Condensed Version 2014
2270:
Model Tax Convention on Income and on Capital: Condensed Version 2014
2203:
Model Tax Convention on Income and on Capital: Condensed Version 2014
2070:
Model Tax Convention on Income and on Capital: Condensed Version 2014
1971:
Developing a Multilateral Instrument to Modify Bilateral Tax Treaties
1966:
Preventing the Artificial Avoidance of Permanent Establishment Status
1884:
1269:
1080:
1075:
1070:
877:
765:
2120:"Saudi Arabian tax authorities introduce Virtual Service PE concept"
2073:. Model Tax Convention on Income and on Capital: Condensed Version.
1856:
The OECD Model Tax Convention includes a short indicative list of
1284:
1279:
1274:
1264:
1239:
1234:
1181:
1053:
1814:
Model Income Tax Treaty is followed in most income tax treaties.
1811:
1764:
PE, through the actions of a dependent agent (article 5(5-6)).
192:
24:
1687:) is a fixed place of business that generally gives rise to
1713:
including the concept of PE, was concluded between the
2144:"About Base Erosion and Profit Shifting (BEPS) - OECD"
2611:. OECD/G20 Base Erosion and Profit Shifting Project.
2171:. OECD/G20 Base Erosion and Profit Shifting Project.
1801:
Addressing the Tax Challenges of the Digital Economy.
984:
European Union Common Consolidated Corporate Tax Base
1730:
Model Tax Convention, where this concept persisted.
2580:See, e.g., 183 days in any 12-month period in the
2022:International Taxation of Permanent Establishments
1916:Purchasing or information gathering activities
1799:is being considered under Action 1, aimed at
1660:
8:
1887:or place of extraction of natural resources
1852:Indicative list of permanent establishments
1667:
1653:
1302:
1123:
381:
197:
15:
1964:(BEPS) project. Action 7 was targeted at
1176:Institute on Taxation and Economic Policy
1846:Vienna Convention on the Law of Treaties
1996:
1331:
1305:
1167:
1126:
536:
489:
442:
384:
246:
200:
23:
7:
2062:
2060:
2015:
2013:
2011:
2009:
2582:United Nations Model Tax Convention
1907:Ancillary or preparatory activities
1960:released the final reports on the
14:
991:Global minimum corporate tax rate
2593:See, e.g., the US/India treaty,
2103:"UN Model Tax Convention (2011)"
1962:Base Erosion and Profit Shifting
1785:Base Erosion and Profit Shifting
1634:
1622:
461:Base erosion and profit shifting
31:
1874:(but see excluded places below)
1787:project being developed by the
239:Optimal capital income taxation
1701:European Union Value Added Tax
1314:List of countries by tax rates
1:
744:Natural resources consumption
2597:., Article 5 paragraph 2(l).
2030:10.1017/cbo9780511977855.005
1898:Specifically excluded places
1797:significant digital presence
594:United States as a tax haven
2247:Nigeria/South Africa treaty
2721:
1926:Construction or Project PE
508:Offshore financial centres
398:Repatriation tax avoidance
2584:Article 5 paragraph 3(b).
1921:Other specific provisions
973:Financial transaction tax
63:Property tax equalization
2617:10.1787/9789264241688-en
2558:10.1787/mtc_cond-2014-en
2523:10.1787/mtc_cond-2014-en
2488:10.1787/mtc_cond-2014-en
2423:10.1787/mtc_cond-2014-en
2384:10.1787/mtc_cond-2014-en
2349:10.1787/mtc_cond-2014-en
2314:10.1787/mtc_cond-2014-en
2279:10.1787/mtc_cond-2014-en
2212:10.1787/mtc_cond-2014-en
2177:10.1787/9789264241046-en
2079:10.1787/mtc_cond-2014-en
2053:First tax treaty of 1899
1319:Tax revenue to GDP ratio
978:Currency transaction tax
564:Liechtenstein tax affair
1806:Fixed place of business
1795:, a new nexus based on
1755:construction or project
1748:fixed place of business
1715:Austro-Hungarian Empire
1681:permanent establishment
1026:Permanent establishment
1021:Exchange of Information
529:Financial Secrecy Index
180:Medical savings account
2695:International taxation
1988:
1982:
926:Vehicle miles traveled
545:Ireland as a tax haven
359:Private tax collection
2447:Canada/Belgium treaty
1983:
1978:
1956:In October 2015, the
599:Panama as a tax haven
551:Ireland v. Commission
519:Conduit and sink OFCs
514:Offshore magic circle
435:Unreported employment
2024:. pp. 106–151.
1952:BEPS Action 7 and 15
1791:and endorsed by the
1590:United Arab Emirates
1332:Individual Countries
1041:Foreign revenue rule
838:Inheritance (estate)
557:Leprechaun economics
1629:Business portal
1324:Tax rates in Europe
1194:Tax Justice Network
1140:Dhammika Dharmapala
648:Airport improvement
456:Transfer mispricing
247:Distribution of Tax
19:Part of a series on
2700:Corporate taxation
2252:2011-06-29 at the
2241:2010-05-27 at the
1750:PE (article 5(1));
1230:Eight per thousand
1145:James R. Hines Jr.
1036:European Union FTT
58:Government revenue
2705:International law
2445:For example, the
1723:League of Nations
1677:
1676:
1612:
1611:
1208:
1207:
1200:Tax Policy Center
948:Negative (income)
724:Environmental tax
606:
605:
524:Financial centres
344:Tax investigation
282:
281:
150:Tax harmonization
2712:
2679:
2678:
2676:
2675:
2661:
2655:
2654:
2652:
2651:
2637:
2631:
2630:
2604:
2598:
2591:
2585:
2578:
2572:
2571:
2543:
2537:
2536:
2508:
2502:
2501:
2473:
2467:
2460:
2454:
2443:
2437:
2436:
2408:
2402:
2401:
2369:
2363:
2362:
2334:
2328:
2327:
2299:
2293:
2292:
2264:
2258:
2232:
2226:
2225:
2197:
2191:
2190:
2164:
2158:
2157:
2155:
2154:
2140:
2134:
2133:
2131:
2130:
2116:
2110:
2109:
2107:
2099:
2093:
2092:
2064:
2055:
2050:
2044:
2043:
2017:
2004:
2001:
1669:
1662:
1655:
1641:Money portal
1639:
1638:
1637:
1627:
1626:
1303:
1124:
1031:Transfer pricing
1011:Tax equalization
985:
933:Corporate profit
569:Luxembourg Leaks
503:Corporate havens
382:
198:
35:
16:
2720:
2719:
2715:
2714:
2713:
2711:
2710:
2709:
2685:
2684:
2683:
2682:
2673:
2671:
2663:
2662:
2658:
2649:
2647:
2639:
2638:
2634:
2627:
2606:
2605:
2601:
2592:
2588:
2579:
2575:
2568:
2545:
2544:
2540:
2533:
2510:
2509:
2505:
2498:
2475:
2474:
2470:
2461:
2457:
2451:US/India treaty
2444:
2440:
2433:
2410:
2409:
2405:
2394:
2371:
2370:
2366:
2359:
2336:
2335:
2331:
2324:
2301:
2300:
2296:
2289:
2266:
2265:
2261:
2254:Wayback Machine
2243:Wayback Machine
2234:See, e.g., the
2233:
2229:
2222:
2199:
2198:
2194:
2187:
2166:
2165:
2161:
2152:
2150:
2142:
2141:
2137:
2128:
2126:
2118:
2117:
2113:
2105:
2101:
2100:
2096:
2089:
2066:
2065:
2058:
2051:
2047:
2040:
2019:
2018:
2007:
2002:
1998:
1993:
1954:
1946:
1937:
1928:
1923:
1900:
1854:
1808:
1778:virtual service
1736:
1710:
1693:value-added tax
1673:
1635:
1633:
1621:
1614:
1613:
1300:
1290:
1289:
1245:Fiscus Judaicus
1220:
1210:
1209:
1168:Advocacy groups
1121:
1113:
1112:
1103:Trade agreement
1098:Free-trade zone
1056:
1046:
1045:
983:
968:
958:
957:
618:
608:
607:
579:Paradise Papers
420:Debtors' prison
379:
369:
368:
339:Tax preparation
299:Revenue service
294:
284:
283:
195:
185:
184:
165:Double taxation
160:Tax withholding
155:Tax competition
73:Non-tax revenue
53:
12:
11:
5:
2718:
2716:
2708:
2707:
2702:
2697:
2687:
2686:
2681:
2680:
2656:
2632:
2625:
2599:
2586:
2573:
2566:
2538:
2531:
2503:
2496:
2468:
2455:
2438:
2431:
2403:
2392:
2364:
2357:
2329:
2322:
2294:
2287:
2259:
2236:U.S./UK treaty
2227:
2220:
2192:
2185:
2159:
2135:
2111:
2094:
2087:
2056:
2045:
2038:
2005:
1995:
1994:
1992:
1989:
1953:
1950:
1945:
1942:
1936:
1933:
1927:
1924:
1922:
1919:
1918:
1917:
1914:
1911:
1908:
1899:
1896:
1895:
1894:
1888:
1881:
1875:
1868:
1853:
1850:
1841:
1840:
1834:
1826:
1807:
1804:
1766:
1765:
1758:
1751:
1735:
1732:
1709:
1706:
1675:
1674:
1672:
1671:
1664:
1657:
1649:
1646:
1645:
1644:
1643:
1631:
1616:
1615:
1610:
1609:
1608:
1607:
1602:
1597:
1595:United Kingdom
1592:
1587:
1582:
1577:
1572:
1567:
1562:
1557:
1552:
1547:
1542:
1537:
1532:
1527:
1522:
1517:
1512:
1507:
1502:
1497:
1492:
1487:
1482:
1477:
1472:
1467:
1462:
1457:
1452:
1447:
1442:
1437:
1432:
1427:
1422:
1417:
1412:
1407:
1402:
1397:
1392:
1387:
1382:
1377:
1372:
1367:
1362:
1357:
1352:
1347:
1342:
1334:
1333:
1329:
1328:
1327:
1326:
1321:
1316:
1308:
1307:
1301:
1296:
1295:
1292:
1291:
1288:
1287:
1282:
1277:
1272:
1267:
1262:
1257:
1252:
1247:
1242:
1237:
1232:
1227:
1221:
1216:
1215:
1212:
1211:
1206:
1205:
1204:
1203:
1197:
1191:
1188:Tax Foundation
1185:
1179:
1170:
1169:
1165:
1164:
1163:
1162:
1160:Gabriel Zucman
1157:
1152:
1147:
1142:
1137:
1135:Mihir A. Desai
1129:
1128:
1122:
1119:
1118:
1115:
1114:
1111:
1110:
1105:
1100:
1095:
1090:
1085:
1084:
1083:
1078:
1068:
1063:
1057:
1052:
1051:
1048:
1047:
1044:
1043:
1038:
1033:
1028:
1023:
1018:
1013:
1008:
1003:
998:
996:Robin Hood tax
993:
988:
980:
975:
969:
964:
963:
960:
959:
956:
955:
950:
945:
940:
938:Excess profits
935:
930:
929:
928:
923:
918:
909:
904:
890:
885:
880:
875:
870:
865:
860:
855:
850:
845:
840:
835:
830:
825:
823:Gross receipts
820:
815:
810:
805:
804:
803:
798:
793:
788:
783:
778:
773:
763:
762:
761:
756:
751:
746:
741:
736:
731:
721:
716:
715:
714:
709:
704:
699:
694:
689:
684:
674:
673:
672:
662:
661:
660:
655:
650:
640:
635:
630:
625:
619:
614:
613:
610:
609:
604:
603:
602:
601:
596:
591:
586:
581:
576:
574:Offshore Leaks
571:
566:
561:
560:
559:
554:
539:
538:
537:Major examples
534:
533:
532:
531:
526:
521:
516:
511:
505:
500:
492:
491:
487:
486:
485:
484:
479:
474:
472:Dutch Sandwich
469:
464:
458:
453:
445:
444:
440:
439:
438:
437:
432:
427:
422:
417:
412:
410:Tax resistance
407:
402:
401:
400:
387:
386:
380:
375:
374:
371:
370:
367:
366:
361:
356:
351:
346:
341:
336:
331:
326:
321:
316:
314:Taxable income
311:
309:Tax assessment
306:
301:
295:
290:
289:
286:
285:
280:
279:
278:
277:
272:
267:
262:
257:
249:
248:
244:
243:
242:
241:
236:
231:
226:
221:
216:
211:
203:
202:
201:General Theory
196:
191:
190:
187:
186:
183:
182:
177:
172:
170:Representation
167:
162:
157:
152:
147:
142:
137:
132:
127:
122:
117:
112:
107:
102:
97:
92:
91:
90:
80:
75:
70:
65:
60:
54:
49:
48:
45:
44:
37:
36:
28:
27:
21:
20:
13:
10:
9:
6:
4:
3:
2:
2717:
2706:
2703:
2701:
2698:
2696:
2693:
2692:
2690:
2670:
2666:
2660:
2657:
2646:
2642:
2636:
2633:
2628:
2626:9789264241671
2622:
2618:
2614:
2610:
2607:OECD (2015).
2603:
2600:
2596:
2590:
2587:
2583:
2577:
2574:
2569:
2567:9789264211155
2563:
2559:
2555:
2551:
2550:
2546:OECD (2014).
2542:
2539:
2534:
2532:9789264211155
2528:
2524:
2520:
2516:
2515:
2511:OECD (2014).
2507:
2504:
2499:
2497:9789264211155
2493:
2489:
2485:
2481:
2480:
2476:OECD (2014).
2472:
2469:
2465:
2459:
2456:
2452:
2448:
2442:
2439:
2434:
2432:9789264211155
2428:
2424:
2420:
2416:
2415:
2411:OECD (2014).
2407:
2404:
2400:
2395:
2393:9789264211155
2389:
2385:
2381:
2377:
2376:
2372:OECD (2014).
2368:
2365:
2360:
2358:9789264211155
2354:
2350:
2346:
2342:
2341:
2337:OECD (2014).
2333:
2330:
2325:
2323:9789264211155
2319:
2315:
2311:
2307:
2306:
2302:OECD (2014).
2298:
2295:
2290:
2288:9789264211155
2284:
2280:
2276:
2272:
2271:
2267:OECD (2014).
2263:
2260:
2255:
2251:
2248:
2244:
2240:
2237:
2231:
2228:
2223:
2221:9789264211155
2217:
2213:
2209:
2205:
2204:
2200:OECD (2014).
2196:
2193:
2188:
2186:9789264241022
2182:
2178:
2174:
2170:
2167:OECD (2015).
2163:
2160:
2149:
2145:
2139:
2136:
2125:
2121:
2115:
2112:
2104:
2098:
2095:
2090:
2088:9789264211155
2084:
2080:
2076:
2072:
2071:
2067:OECD (2014).
2063:
2061:
2057:
2054:
2049:
2046:
2041:
2039:9780511977855
2035:
2031:
2027:
2023:
2016:
2014:
2012:
2010:
2006:
2000:
1997:
1990:
1987:
1981:
1977:
1974:
1972:
1967:
1963:
1959:
1951:
1949:
1943:
1941:
1934:
1932:
1925:
1920:
1915:
1912:
1909:
1906:
1905:
1904:
1897:
1893:
1889:
1886:
1882:
1880:
1876:
1873:
1869:
1867:
1863:
1862:
1861:
1859:
1851:
1849:
1847:
1838:
1835:
1831:
1827:
1823:
1820:
1819:
1818:
1815:
1813:
1805:
1803:
1802:
1798:
1794:
1790:
1786:
1781:
1779:
1775:
1771:
1763:
1759:
1756:
1752:
1749:
1745:
1744:
1743:
1741:
1733:
1731:
1729:
1724:
1720:
1716:
1707:
1705:
1702:
1698:
1694:
1690:
1686:
1682:
1670:
1665:
1663:
1658:
1656:
1651:
1650:
1648:
1647:
1642:
1632:
1630:
1625:
1620:
1619:
1618:
1617:
1606:
1603:
1601:
1600:United States
1598:
1596:
1593:
1591:
1588:
1586:
1583:
1581:
1578:
1576:
1573:
1571:
1568:
1566:
1563:
1561:
1558:
1556:
1553:
1551:
1548:
1546:
1543:
1541:
1538:
1536:
1533:
1531:
1528:
1526:
1523:
1521:
1518:
1516:
1513:
1511:
1508:
1506:
1503:
1501:
1498:
1496:
1493:
1491:
1488:
1486:
1483:
1481:
1478:
1476:
1473:
1471:
1468:
1466:
1463:
1461:
1458:
1456:
1453:
1451:
1448:
1446:
1443:
1441:
1438:
1436:
1433:
1431:
1428:
1426:
1423:
1421:
1418:
1416:
1413:
1411:
1408:
1406:
1403:
1401:
1398:
1396:
1393:
1391:
1388:
1386:
1383:
1381:
1378:
1376:
1373:
1371:
1368:
1366:
1363:
1361:
1358:
1356:
1353:
1351:
1348:
1346:
1343:
1341:
1338:
1337:
1336:
1335:
1330:
1325:
1322:
1320:
1317:
1315:
1312:
1311:
1310:
1309:
1306:All Countries
1304:
1299:
1294:
1293:
1286:
1283:
1281:
1278:
1276:
1273:
1271:
1268:
1266:
1263:
1261:
1260:Tolerance tax
1258:
1256:
1253:
1251:
1248:
1246:
1243:
1241:
1238:
1236:
1233:
1231:
1228:
1226:
1223:
1222:
1219:
1214:
1213:
1201:
1198:
1195:
1192:
1189:
1186:
1183:
1180:
1177:
1174:
1173:
1172:
1171:
1166:
1161:
1158:
1156:
1153:
1151:
1148:
1146:
1143:
1141:
1138:
1136:
1133:
1132:
1131:
1130:
1125:
1117:
1116:
1109:
1106:
1104:
1101:
1099:
1096:
1094:
1091:
1089:
1086:
1082:
1079:
1077:
1074:
1073:
1072:
1069:
1067:
1064:
1062:
1059:
1058:
1055:
1050:
1049:
1042:
1039:
1037:
1034:
1032:
1029:
1027:
1024:
1022:
1019:
1017:
1014:
1012:
1009:
1007:
1004:
1002:
999:
997:
994:
992:
989:
986:
981:
979:
976:
974:
971:
970:
967:
966:International
962:
961:
954:
951:
949:
946:
944:
941:
939:
936:
934:
931:
927:
924:
922:
919:
917:
913:
910:
908:
905:
903:
900:
899:
898:
894:
891:
889:
886:
884:
881:
879:
876:
874:
871:
869:
868:Resource rent
866:
864:
861:
859:
856:
854:
851:
849:
846:
844:
841:
839:
836:
834:
831:
829:
826:
824:
821:
819:
816:
814:
811:
809:
806:
802:
799:
797:
794:
792:
789:
787:
784:
782:
779:
777:
774:
772:
769:
768:
767:
764:
760:
757:
755:
752:
750:
747:
745:
742:
740:
737:
735:
732:
730:
727:
726:
725:
722:
720:
717:
713:
710:
708:
705:
703:
700:
698:
695:
693:
690:
688:
685:
683:
680:
679:
678:
675:
671:
668:
667:
666:
665:Capital gains
663:
659:
656:
654:
651:
649:
646:
645:
644:
641:
639:
636:
634:
631:
629:
626:
624:
621:
620:
617:
612:
611:
600:
597:
595:
592:
590:
587:
585:
584:Panama Papers
582:
580:
577:
575:
572:
570:
567:
565:
562:
558:
555:
553:
552:
548:
547:
546:
543:
542:
541:
540:
535:
530:
527:
525:
522:
520:
517:
515:
512:
509:
506:
504:
501:
499:
496:
495:
494:
493:
488:
483:
480:
478:
475:
473:
470:
468:
465:
462:
459:
457:
454:
452:
451:Tax inversion
449:
448:
447:
446:
441:
436:
433:
431:
428:
426:
423:
421:
418:
416:
413:
411:
408:
406:
403:
399:
396:
395:
394:
393:Tax avoidance
391:
390:
389:
388:
383:
378:
377:Noncompliance
373:
372:
365:
362:
360:
357:
355:
354:Tax collector
352:
350:
347:
345:
342:
340:
337:
335:
334:Tax residence
332:
330:
327:
325:
322:
320:
317:
315:
312:
310:
307:
305:
304:Revenue stamp
302:
300:
297:
296:
293:
288:
287:
276:
273:
271:
268:
266:
263:
261:
258:
256:
253:
252:
251:
250:
245:
240:
237:
235:
232:
230:
227:
225:
222:
220:
219:Tax incidence
217:
215:
214:Excess burden
212:
210:
207:
206:
205:
204:
199:
194:
189:
188:
181:
178:
176:
173:
171:
168:
166:
163:
161:
158:
156:
153:
151:
148:
146:
143:
141:
140:Tax incentive
138:
136:
135:Tax advantage
133:
131:
128:
126:
123:
121:
118:
116:
113:
111:
108:
106:
103:
101:
98:
96:
95:Tax threshold
93:
89:
86:
85:
84:
81:
79:
76:
74:
71:
69:
66:
64:
61:
59:
56:
55:
52:
47:
46:
43:
42:fiscal policy
40:An aspect of
39:
38:
34:
30:
29:
26:
22:
18:
17:
2672:. Retrieved
2669:www.oecd.org
2668:
2659:
2648:. Retrieved
2645:www.oecd.org
2644:
2635:
2608:
2602:
2594:
2589:
2576:
2548:
2541:
2513:
2506:
2478:
2471:
2464:Agency (law)
2458:
2441:
2413:
2406:
2397:
2374:
2367:
2339:
2332:
2304:
2297:
2269:
2262:
2230:
2202:
2195:
2168:
2162:
2151:. Retrieved
2148:www.oecd.org
2147:
2138:
2127:. Retrieved
2123:
2114:
2097:
2069:
2048:
2021:
1999:
1984:
1979:
1975:
1970:
1965:
1955:
1947:
1938:
1929:
1901:
1857:
1855:
1842:
1836:
1829:
1821:
1816:
1809:
1800:
1796:
1782:
1777:
1773:
1767:
1761:
1754:
1747:
1737:
1711:
1699:and in most
1697:tax treaties
1684:
1680:
1678:
1560:South Africa
1155:Joel Slemrod
1025:
828:Hypothecated
796:Sugary drink
670:Expatriation
549:
467:Double Irish
430:Black market
275:Proportional
224:Laffer curve
209:Price effect
1890:A place of
1858:prima facie
1575:Switzerland
1540:Philippines
1515:New Zealand
1510:Netherlands
1150:Ronen Palan
893:User charge
712:Value-added
677:Consumption
589:Swiss Leaks
477:Single Malt
415:Tax shelter
405:Tax evasion
364:Tax farming
349:Tax shelter
265:Progressive
229:Optimal tax
130:Tax amnesty
125:Tax holiday
83:Tax bracket
68:Tax revenue
2689:Categories
2674:2016-03-15
2650:2016-03-15
2153:2016-03-15
2129:2016-03-15
2124:www.ey.com
1991:References
1944:Service PE
1892:management
1783:Under the
1485:Kazakhstan
1370:Bangladesh
1365:Azerbaijan
1298:By country
1255:Temple tax
1225:Church tax
1108:ATA Carnet
1093:Free trade
1088:Tariff war
1016:Tax treaty
902:Congestion
843:Land value
734:Eco-tariff
702:Television
658:Solidarity
638:Ad valorem
498:Tax havens
329:Tax shield
324:Tax refund
292:Collection
270:Regressive
145:Tax reform
1935:Agency PE
1872:warehouse
1565:Sri Lanka
1530:Palestine
1490:Lithuania
1455:Indonesia
1440:Hong Kong
1360:Australia
1350:Argentina
1218:Religious
1006:Spahn tax
1001:Tobin tax
858:Pigouvian
776:Cigarette
749:Severance
682:Departure
490:Locations
443:Corporate
425:Smuggling
193:Economics
115:Tax shift
110:Deduction
100:Exemption
2257:article.
2250:Archived
2239:Archived
1837:Business
1585:Tanzania
1550:Portugal
1525:Pakistan
1405:Colombia
1385:Bulgaria
1250:Leibzoll
1127:Academic
1120:Research
943:Windfall
883:Turnover
863:Property
813:Georgist
759:Stumpage
754:Steering
739:Landfill
719:Dividend
643:Aviation
633:Per unit
628:Indirect
319:Tax lien
255:Tax rate
234:Theories
88:Flat tax
51:Policies
25:Taxation
1879:factory
1774:service
1738:In the
1719:Prussia
1708:History
1605:Uruguay
1505:Namibia
1500:Morocco
1465:Ireland
1445:Iceland
1430:Germany
1420:Finland
1415:Denmark
1410:Croatia
1355:Armenia
1345:Algeria
1340:Albania
987:(CCCTB)
853:Payroll
808:General
801:Tobacco
771:Alcohol
707:Tourist
653:Landing
385:General
120:Tax cut
78:Tax law
2623:
2564:
2529:
2494:
2429:
2390:
2355:
2320:
2285:
2218:
2183:
2085:
2036:
1866:branch
1762:agency
1689:income
1580:Taiwan
1570:Sweden
1555:Russia
1545:Poland
1520:Norway
1470:Israel
1435:Greece
1425:France
1395:Canada
1380:Brazil
1375:Bhutan
1270:Kharaj
1178:(ITEP)
1081:Export
1076:Import
1071:Tariff
1061:Custom
953:Wealth
878:Surtax
873:Single
848:Luxury
833:Income
766:Excise
729:Carbon
623:Direct
510:(OFCs)
463:(BEPS)
175:Unions
105:Credit
2595:supra
2106:(PDF)
1830:place
1822:Fixed
1734:Types
1495:Malta
1480:Japan
1475:Italy
1450:India
1400:China
1285:Zakat
1280:Nisab
1275:Khums
1265:Jizya
1240:Tithe
1235:Teind
1196:(TJN)
1182:Oxfam
1054:Trade
697:Stamp
692:Sales
687:Hotel
616:Types
2621:ISBN
2562:ISBN
2527:ISBN
2492:ISBN
2462:See
2427:ISBN
2388:ISBN
2353:ISBN
2318:ISBN
2283:ISBN
2216:ISBN
2181:ISBN
2083:ISBN
2034:ISBN
1958:OECD
1885:mine
1812:OECD
1789:OECD
1780:PE.
1768:The
1740:OECD
1728:OECD
1717:and
1535:Peru
1460:Iran
1202:(US)
1190:(US)
1184:(UK)
1066:Duty
921:Toll
916:GNSS
912:Road
907:Fuel
818:Gift
786:Meat
482:CAIA
260:Flat
2613:doi
2554:doi
2519:doi
2484:doi
2419:doi
2380:doi
2345:doi
2310:doi
2275:doi
2208:doi
2173:doi
2075:doi
2026:doi
1793:G20
1760:An
1691:or
1390:BVI
897:fee
888:Use
791:Sin
781:Fat
2691::
2667:.
2643:.
2619:.
2560:.
2525:.
2490:.
2425:.
2396:.
2386:.
2351:.
2316:.
2281:.
2214:.
2179:.
2146:.
2122:.
2081:.
2059:^
2032:.
2008:^
1883:A
1877:A
1870:A
1864:A
1828:A
1770:UN
1753:A
1746:A
1685:PE
1679:A
2677:.
2653:.
2629:.
2615::
2570:.
2556::
2535:.
2521::
2500:.
2486::
2435:.
2421::
2382::
2361:.
2347::
2326:.
2312::
2291:.
2277::
2224:.
2210::
2189:.
2175::
2156:.
2132:.
2108:.
2091:.
2077::
2042:.
2028::
1683:(
1668:e
1661:t
1654:v
914:/
895:/
Text is available under the Creative Commons Attribution-ShareAlike License. Additional terms may apply.
