Fast driftssted: Den materielle anvendelse af fast driftssted, herunder anti-fragmentering, og legalitetsproblematikken ved den interne definition.
Oversat titel
Permanent Establishment: The material application of Permanent Establishment, including anti-fragmentation, and the legality of the domestic definition.
Forfatter
Christensen, Dennis
Semester
4. semester
Uddannelse
Udgivelsesår
2018
Afleveret
2018-11-20
Antal sider
73
Abstract
Denne afhandling undersøger, hvordan Danmark definerer et fast driftssted (permanent establishment, PE) i skatteretten, og om den nuværende praksis er forenelig med legalitetsprincippet i Grundlovens § 43. I dag læner den nationale definition sig op ad artikel 5 i OECD’s modeloverenskomst. Men fordi skatter kun må pålægges ved lov, argumenterer afhandlingen for, at Danmark bør have en klar, lovfæstet definition af fast driftssted i national ret i stedet for at basere sig på henvisninger til internationale modeller. Afhandlingen viser, at OECD’s modeloverenskomst er en vigtig fortolkningskilde for danske dobbeltbeskatningsoverenskomster, hvilket også er bekræftet i retspraksis. Den forklarer forskellen mellem to fortolkningsmetoder: en statisk fortolkning, der tager udgangspunkt i den overenskomsttekst, der gjaldt ved indgåelsen (relevant ved materielle ændringer), og en dynamisk fortolkning, hvor senere præciserende ændringer kan tillægges betydning. Indholdsmæssigt beskrives, at et fast driftssted er et fast forretningssted, gennem hvilket en virksomhed udøver sin aktivitet. Der kræves både geografisk fasthed og en vis varighed. Begrebet “forretning” er defineret i national ret og afgrænses yderligere i artikel 5, stk. 4. Afhandlingen behandler også den nye anti-fragmenteringsregel, der skal forhindre nært forbundne virksomheder i at opsplitte aktiviteter, så de falder inden for undtagelseslisten i artikel 5, stk. 4. Reglen har et bredt anvendelsesområde, og det er uklart, hvor grænsen går for “komplementære funktioner” i en sammenhængende forretningsdrift. Implementeringen sker gradvist, så reglen i en periode vil gælde i nogle stater, men ikke i andre. Denne uensartede indførelse kan skabe muligheder for misbrug af dobbeltbeskatningsoverenskomster, herunder treaty shopping.
This thesis examines how Denmark defines a permanent establishment (PE) for tax purposes and whether current practice complies with the legality principle in Section 43 of the Danish Constitution. At present, the domestic definition follows Article 5 of the OECD Model Tax Convention. Because taxes must be imposed by statute, the thesis argues that Denmark should provide a clear statutory definition of a permanent establishment in domestic law rather than rely on references to international model provisions. The thesis shows that the OECD Model Tax Convention is an important source for interpreting Denmark’s double tax treaties, a point supported by domestic case law. It explains two approaches to treaty interpretation: a static approach, which relies on the text in force when the treaty was concluded (relevant when changes are substantive), and a dynamic approach, which can consider later changes that clarify the meaning. Substantively, a permanent establishment is a fixed place of business through which an enterprise conducts its activities. The place must be geographically fixed and have a degree of permanence. The term “business” is defined in domestic law and is further delineated by Article 5(4). The thesis also addresses the new anti-fragmentation rule, designed to prevent closely related enterprises from splitting activities so they fall under the exemption list in Article 5(4). The rule has a broad scope, and the boundaries of “complementary functions” within a cohesive business operation remain uncertain. Implementation is gradual, meaning the rule will apply in some states but not others for a time. This uneven rollout may enable abuse of tax treaties, including treaty shopping.
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