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

Specialet undersøger OECD/G20’s BEPS-projekts ændringer til OECD’s modeloverenskomst artikel 5 om fast driftssted, med særligt fokus på den reviderede negativliste i art. 5, stk. 4 og den nye antifragmenteringsregel i art. 5, stk. 4.1. Ændringerne skal modvirke, at multinationale virksomheder opdeler aktiviteter for at undgå kildestatsbeskatning, bl.a. ved at indskrænke undtagelserne til alene at omfatte forberedende eller hjælpende funktioner og udstrække antifragmenteringsreglen til også at gælde mellem nært forbundne virksomheder. Med en retsdogmatisk metode analyserer specialet OECD’s modeloverenskomst og kommentarer, fortolkningsreglen i art. 3, stk. 2, Wienerkonventionen samt dansk intern ret og praksis, herunder den danske administrativt baserede praksis for at fortolke fast driftssted i overensstemmelse med OECD-modellen. Specialet belyser de lovgivningsmæssige problemstillinger i lyset af legalitetsprincippet og Grundlovens § 43 (delegationsforbuddet), og konkluderer, at BEPS-ændringerne af fast driftsstedsreglerne er så vidtgående, at de ikke kan gennemføres i dansk ret alene via fortolkning; der kræves lovændring. Indtil en sådan implementering sker, må fast driftssted i dansk ret fortolkes i overensstemmelse med OECD-definitionen før BEPS.

This thesis examines the OECD/G20 BEPS project’s changes to Article 5 of the OECD Model Tax Convention on permanent establishments, with particular attention to the revised list of exceptions in Article 5(4) and the new anti-fragmentation rule in Article 5(4.1). These changes aim to curb arrangements where multinational enterprises split activities to avoid source-state taxation, by limiting the exceptions to functions that are merely preparatory or auxiliary and by extending the anti-fragmentation rule to closely related enterprises. Using a doctrinal legal method, the thesis analyzes the OECD Model and its Commentary, the interpretation rule in Article 3(2), the Vienna Convention on the Law of Treaties, and Danish domestic law and practice, including Denmark’s administrative practice of interpreting permanent establishment in line with the OECD model. It explores the legislative implications in light of the principle of legality and the non-delegation rule in Section 43 of the Danish Constitution, concluding that the BEPS-induced changes to the permanent establishment rules are too substantial to be adopted in Danish law through interpretation alone; statutory implementation is required. Until such implementation occurs, the definition of a permanent establishment in Danish law should follow the pre-BEPS OECD understanding.

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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)