Law & Practice Relating to Permanent Establishment

This book is Comprehensive Commentary on Law relating to Permanent Establishment presented in a lucid manner, along-with consolidated precedents and practices followed by 30+ countries worldwide.

The Present Publication, authored by Ashish Karundia, is the latest edition, with the following noteworthy features:

• The book thoroughly discusses practical implication of various types of Permanent Establishments, including but not limited to the following:
  • Fixed Place Permanent Establishment [Article 5(1)]
  • Construction Permanent Establishment [Article 5(3)]
  • Service Permanent Establishment [Article 5(3)]
  • Agency Permanent Establishment [Article 5(5)]
  • Relationship between Article 5(1) & Article 5(2) has also been discussed
• In-depth analysis of 400+ judicial and administrative decisions from 33 countries, with emphasis on Austria, France, Germany, India, Netherlands, Spain and United States of America.
• Drawing on Case Law, administrative practice, and business decisions in numerous jurisdictions, the book discusses the permanent establishment criteria under conditions of e-commerce and the service economy.
• The book examines the in-depth and practical implication of various issues including:
  • Tangible vs. Intangible place of business in prevailing e-commerce scenario
  • Time duration where outsourcing or sub-contracting is done
  • Man days vs. Solar days
  • Disposal right over the place of business
  • Core business activity vs. Auxiliary or preparatory activity
  • Connection between place of business and carrying of business
  • Start and end of permanent establishment
  • Multiple permanent establishments
  • Construction permanent establishments: Deeming diction or exception to Article 5(1)
  • Supervision activity and sub-contracting
  • Secondment of employees
  • Stewardship or shareholder activity
  • Status of the agent in the source country
  • The differences between civil law and common law concepts of representations
  • Authority to conclude contracts vs. Maintenance of stock vs. Securing of order