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När bör ett fast driftställe anses vara avslutat skatterättsligt?

Shouri, Alborz LU (2015) JUR092 20151
Department of Law
Abstract (Swedish)
Fast driftställe är den mest centrala frågan i internationell företagsbeskattning och grunden till att Sverige får beskatta utländska företag. Tyvärr finns det knapphändig lagstiftning avseende flera aspekter av utländska företags skatterättsliga närvaro i landet. Det saknas t.ex. lagstiftning om den huvudsakliga effekten av att inneha ett fast driftställe såsom skatteberäkningen samt avslut av fast driftställe. Gällande den senare delen saknas även rättspraxis och diskussion i doktrin. OECD har i kommentarerna till organisationens modellavtal gett viss vägledning till när fasta driftställen ska anses vara avslutade. Detta är dock inte oproblematiskt. Speciellt eftersom vägledningen är knapphändig. Därutöver kan frågor ställas kring... (More)
Fast driftställe är den mest centrala frågan i internationell företagsbeskattning och grunden till att Sverige får beskatta utländska företag. Tyvärr finns det knapphändig lagstiftning avseende flera aspekter av utländska företags skatterättsliga närvaro i landet. Det saknas t.ex. lagstiftning om den huvudsakliga effekten av att inneha ett fast driftställe såsom skatteberäkningen samt avslut av fast driftställe. Gällande den senare delen saknas även rättspraxis och diskussion i doktrin. OECD har i kommentarerna till organisationens modellavtal gett viss vägledning till när fasta driftställen ska anses vara avslutade. Detta är dock inte oproblematiskt. Speciellt eftersom vägledningen är knapphändig. Därutöver kan frågor ställas kring rättskällevärdet av kommentarer till ett modellavtal. Det sistnämnda faller dock utanför omfånget av denna framställning.

Skatteverket har i uppdrag av regeringen att tillse att beskattningen i Sverige är korrekt. Därutöver använder många samhällsinstitutioner och företag Skatteverkets olika register eller information från dessa. Därför har Skatteverket även att sörja över att flera av statens register är uppdaterade och korrekta, t.ex. avseende skattskyldighet och skattemässiga resultat. Här blir den centrala frågan likt titeln på uppsatsen när ett fast driftställe anses vara avslutat. Eftersom fasta driftställen ofta har betydande skattemässiga underkott kan avslut av fast driftställe emot företagens vilja anses vara problematiskt ur förutsägbarhets- och rättssäkerhetssynpunkt. Detta särskilt då myndighetsutövning utförs när traditionella rättskällor i den interna svenska rätten i princip saknas. Med anledning därav bör Skatteverket iaktta största möjliga försiktighet vid avslut av fast driftställe emot företagens vilja. (Less)
Abstract
Permanent establishment is the most central matter in international corporation tax, and is the reason why Sweden has the right to tax foreign companies. Unfortunately, the Swedish legislation is very brief in many aspects of foreign companies’ matters of taxation. There is e.g. no legislation regarding the main effects of having a permanent establishment i.e. the tax calculation of a permanent establishment or the termination of the establishment. Regarding the termination, there is also no known Swedish case law or discussion in doctrine. OECD has provided some guidance in the commentaries to its Model Tax Convention on Income and Capital on when a permanent establishment should be regarded as ceased to exist. This is somewhat... (More)
Permanent establishment is the most central matter in international corporation tax, and is the reason why Sweden has the right to tax foreign companies. Unfortunately, the Swedish legislation is very brief in many aspects of foreign companies’ matters of taxation. There is e.g. no legislation regarding the main effects of having a permanent establishment i.e. the tax calculation of a permanent establishment or the termination of the establishment. Regarding the termination, there is also no known Swedish case law or discussion in doctrine. OECD has provided some guidance in the commentaries to its Model Tax Convention on Income and Capital on when a permanent establishment should be regarded as ceased to exist. This is somewhat problematic. Firstly, the guidance is, to a certain extent, also brief. In addition, questions could be raised regarding the value of the Model Tax Convention on Income and Capital and its commentaries as source of law, even though the latter falls outside this thesis.

The Swedish Tax Agency has a responsibility to the Swedish government in reference to its mission, to make sure that the taxation in Sweden is correct. Furthermore, there are many governmental institutions and businesses that use the records and information provided by the Tax Agency. Therefore, the Agency has also a responsibility to provide updated and correct records, such as tax liabilities and tax payments. The central matter in this thesis is therefore, similar to the title, when a permanent establishment is to be regarded as ceased. Since permanent establishments often have a negative taxable income (net operating loss), the termination of the establishment against the company’s will, is often problematic with regards to the principle of foreseeable effects (here, of operating a business in Sweden) but also the principle of legal security. This is especially challenging, since the exercise of public authority is done, predominantly, without traditional sources of Swedish internal law. On this basis, the exercise of public authority, by the Swedish Tax Agency, should be made with the highest precautionary principle. (Less)
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author
Shouri, Alborz LU
supervisor
organization
alternative title
When should a permanent establishment be regarded as terminated?
course
JUR092 20151
year
type
H3 - Professional qualifications (4 Years - )
subject
keywords
OECD, dubbelbeskattningsavtal, skatterätt, skatteavtal, fast driftställe, permanent establishment, FD, PE, cease, exist, tax, taxation, international tax, Corporate, skatt, internationell, upphör, inrullat underskott, underskott, rullande underskott, modellavtal, model tax Convention, företagsbeskattning, internationell företagsbeskattning, avslut, avslutat, internprissättning, vinstallokering, artikel 5, 2 kap 29 §, terminated, inkomstskattelag
language
Swedish
id
5472788
date added to LUP
2015-06-16 14:35:20
date last changed
2015-06-18 14:04:26
@misc{5472788,
  abstract     = {Permanent establishment is the most central matter in international corporation tax, and is the reason why Sweden has the right to tax foreign companies. Unfortunately, the Swedish legislation is very brief in many aspects of foreign companies’ matters of taxation. There is e.g. no legislation regarding the main effects of having a permanent establishment i.e. the tax calculation of a permanent establishment or the termination of the establishment. Regarding the termination, there is also no known Swedish case law or discussion in doctrine. OECD has provided some guidance in the commentaries to its Model Tax Convention on Income and Capital on when a permanent establishment should be regarded as ceased to exist. This is somewhat problematic. Firstly, the guidance is, to a certain extent, also brief. In addition, questions could be raised regarding the value of the Model Tax Convention on Income and Capital and its commentaries as source of law, even though the latter falls outside this thesis.

The Swedish Tax Agency has a responsibility to the Swedish government in reference to its mission, to make sure that the taxation in Sweden is correct. Furthermore, there are many governmental institutions and businesses that use the records and information provided by the Tax Agency. Therefore, the Agency has also a responsibility to provide updated and correct records, such as tax liabilities and tax payments. The central matter in this thesis is therefore, similar to the title, when a permanent establishment is to be regarded as ceased. Since permanent establishments often have a negative taxable income (net operating loss), the termination of the establishment against the company’s will, is often problematic with regards to the principle of foreseeable effects (here, of operating a business in Sweden) but also the principle of legal security. This is especially challenging, since the exercise of public authority is done, predominantly, without traditional sources of Swedish internal law. On this basis, the exercise of public authority, by the Swedish Tax Agency, should be made with the highest precautionary principle.},
  author       = {Shouri, Alborz},
  keyword      = {OECD,dubbelbeskattningsavtal,skatterätt,skatteavtal,fast driftställe,permanent establishment,FD,PE,cease,exist,tax,taxation,international tax,Corporate,skatt,internationell,upphör,inrullat underskott,underskott,rullande underskott,modellavtal,model tax Convention,företagsbeskattning,internationell företagsbeskattning,avslut,avslutat,internprissättning,vinstallokering,artikel 5,2 kap 29 §,terminated,inkomstskattelag},
  language     = {swe},
  note         = {Student Paper},
  title        = {När bör ett fast driftställe anses vara avslutat skatterättsligt?},
  year         = {2015},
}