Permanent Establishment in the United States -- A View Through Article V of the U.S.-Canada Tax Treaty
Vandeplas Publishing - November 2007
32 Pages Posted: 16 Dec 2014
Date Written: November 16, 2007
Abstract
The last time someone wrote comprehensively about permanent establishment in the United States, the catchwords of the day were Mayaguez, Watergate, and Squeaky Fromme. At that time, there were only nine U.S. cases and thirteen revenue rulings addressing permanent establishment. Perhaps not surprisingly, over a third of those authorities addressed the U.S.-Canada tax treaty.
This book provides a fresh look at "PE in the U.S." using the U.S.-Canada treaty as a case study. It also illustrates a methodology that can be applied to the study of other treaty concepts.
Until September 2007, the treaty with Canada was fairly representative of late-twentieth-century U.S. tax treaties. The protocol signed on September 21 made it cutting-edge in many respects, and the creation of a new "services PE" was one of the innovative changes that Tittle explores in this book.
Keywords: permanent establishment, tax treaty, Canada, United States
JEL Classification: H25, K33, K34
Suggested Citation: Suggested Citation