Fast driftssted - Ændringer af OECD's modeloverenskomst artikel 5 samt disses betydning for dansk intern ret

Permanent Establishment - Changes to The OECD Model Tax Convention Article 5 and Their Significance in Danish Domestic Law

Christensen, Peter Møller ; Jensen, Johan Vestergaard

4. semester

Erhvervsøkonomi-jura, Kandidat

2019

2019-05-20

56

Når multinationale selskaber opererer på tværs af grænser, kan de udnytte forskelle i skatteregler til at flytte overskud til lande med lav eller ingen skat. Som svar herpå iværksatte OECD et 15-punkts BEPS-initiativ. Betydelige ændringer berører reglerne om fast driftssted (en fast forretningsenhed som fx en filial, der kan udløse skattepligt i kildelandet). Den nye anti-fragmenteringsregel i art. 5(4.1) skal forhindre, at virksomheder opdeler deres aktiviteter for at undgå beskatning i kildelandet. Efter reglen gælder undtagelserne i art. 5(4) ikke, hvis de samlede aktiviteter i kildelandet tilsammen er mere end forberedende eller hjælpende. Hvor reglen tidligere især ramte én virksomhed, der fragmenterede sine aktiviteter, kan den nu også anvendes, når nært forbundne selskaber i samme koncern fordeler funktionerne imellem sig. Derudover gælder undtagelserne i art. 5(4) kun, hvis aktiviteterne reelt er af forberedende eller hjælpende karakter. I Danmark bestemmer selskabsskattelovens § 2, stk. 1, litra a, at indkomst, der kan henføres til et fast driftssted her i landet, skal beskattes. Begrebet fast driftssted fortolkes i overensstemmelse med OECD's modeloverenskomst og dens kommentarer, hvilket underbygges af domspraksis og administrativ praksis. Denne fortolkningspraksis er dog omdiskuteret, fordi Grundlovens § 43 forbyder at overlade skattebeføjelser til andre end Folketinget, og rækkevidden af dette forbud er usikker. Afhandlingen konkluderer, at BEPS-ændringerne om fast driftssted er så vidtgående, at domstolene ikke kan indfortolke dem i de danske regler uden lovændring. Hvis Danmark skal anvende de nye OECD-regler, må de gennemføres ved lov. Indtil da bør begrebet fast driftssted fortolkes efter OECD-definitionen, som den var før BEPS.

As multinational companies operate across borders, they can exploit differences in tax rules to shift profits to low- or no-tax jurisdictions. In response, the OECD launched a 15-point BEPS plan. Major changes affect the rules on permanent establishments (a fixed place of business, such as a branch, that can create tax liability in the source country). The new anti-fragmentation rule in Article 5(4.1) is designed to stop companies from splitting their activities to avoid source-country taxation. Under this rule, the exceptions in Article 5(4) no longer apply if the combined activities in the source country are more than preparatory or auxiliary. Previously, the rule mainly targeted a single company fragmenting its activities; now it can also apply when closely related companies within a group divide functions among themselves. In addition, the exceptions in Article 5(4) apply only if the activities are genuinely preparatory or auxiliary. In Denmark, section 2(1)(a) of the Corporate Tax Act taxes income attributable to a permanent establishment in Denmark. The term permanent establishment is interpreted in line with the OECD Model Tax Convention and its commentary, as reflected in case law and administrative practice. However, this approach is debated because the Danish Constitution’s Article 43 prohibits delegating tax lawmaking to anyone other than Parliament, and the scope of that prohibition is uncertain. The thesis concludes that the BEPS changes on permanent establishments are too far-reaching to be read into Danish law by the courts alone. To apply the new OECD rules in Denmark, legislative implementation is required. Until then, permanent establishment should be interpreted according to the OECD definition as it stood before BEPS.

[Dette resumé er genereret ved hjælp af AI]

OECD ; Modeloverenskomst ; BEPS ; Fast driftssted ; Action 7

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Christensen, Peter Møller:

• Permanent Establishment - Changes to The OECD Model Tax Convention Article 5 and Their Significance in Danish Domestic Law (2019)

Jensen, Johan Vestergaard:

• Permanent Establishment - Changes to The OECD Model Tax Convention Article 5 and Their Significance in Danish Domestic Law (2019)