帆船案-ppt精品.ppt

Training course design
帆船案-PPT精品
1
The Catalogue
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Conlusion
Legal Analysis
Issue
Background
Facts Statect to corporate income tax assessable on the permanent representative, a Turkish Travel Agency Company. The Turkish Travel Agency Company argued that neither permanent representative relationship nor a PE existed in Turkey.
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With regard to domestic Turkish law non-resident companies are subject to corporate income tax only on income derived from sources in Turkey. A non-resident corporate body is subject to corporate income tax on its “Business profits” if it has a PE or a Permanent representative in Turkey and if it receives corporate income through the PE or permanent representative.
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United Kingdom
Turkey
UK Ltd
touristic yachting services
Travel agency company
PE of the UK Ltd?
whether or not the activities of the Turkish company constitutes a PE of the UK company?
The Use of PEs
It is very common among the EU member states to internally use a definition closely
connected to that of the OECD MTC.
The Organization for Economic Co-operation and Development (OECD) has 30 member countries, involved Turkey and United kingdom
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The place of business has to be a “fixed” one: The term has two prongs:
(1)the geographical element: a location of the place of business at a specific point. According to the OECD-MC, the term “fixed” refers to a link between the place of business and a specific geographical point.
In order to be considered to be “fixed” the equipment must be placed on a “distinct place”: however actual fixation to the soil on which it stands is not required. It is enough that the equipment remains on a particular site. A PE is a specific geographical point or a particular site on the earth`s surface used in a way going beyond a temporary nature: It is sufficient that a certain place is available for the performance of the activity. Then the question arises here whether a yacht