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Fast driftställe – ett för alla, alla för ett? - Svensk beskattningsrätt i ljuset av BEPS-projektets sjunde åtgärdspunkt

Larsson, Mikaela LU (2017) JURM02 20171
Department of Law
Abstract
The Permanent Establishment status is a concept in the income tax law context. The term is defined in the Model Tax Convention of OECD and the Swedish Income Tax Act. The definition has with minor changes remained unchanged since its introduction.

In today's increasingly globalized world, where multinational corporations are acting within and across national borders, weaknesses in the current permanent establishment concept have been identified. In 2013, OECD launched Base Erosion and Profit Shifting, the BEPS project, as a part of efforts to prevent aggressive international tax planning. The purpose of BEPS Action seven is to prevent artificial avoidance of the permanent establishment status and to ensure that taxes are paid in the... (More)
The Permanent Establishment status is a concept in the income tax law context. The term is defined in the Model Tax Convention of OECD and the Swedish Income Tax Act. The definition has with minor changes remained unchanged since its introduction.

In today's increasingly globalized world, where multinational corporations are acting within and across national borders, weaknesses in the current permanent establishment concept have been identified. In 2013, OECD launched Base Erosion and Profit Shifting, the BEPS project, as a part of efforts to prevent aggressive international tax planning. The purpose of BEPS Action seven is to prevent artificial avoidance of the permanent establishment status and to ensure that taxes are paid in the State where the profits are attributable.

In OECD Model Tax Convention the permanent establishment status is defined in its fifth article. Three sections of the article have been identified as particularly vulnerable to circumvention, Article 5.4, Article 5.5 and Article 5.6. These sections of article five are presented in the descriptive parts of the essay in their new proposed wording as well as in its current wording. These parts of the essay are presented from a de lege lata perspective.

The purpose of BEPS Action seven is to extend the scope of the term and to limit the scope for eligibility under the derogation. The purpose of this essay is to determine how BEPS Action seven affects the definition of the permanent establishment status in Swedish domestic tax law.

The Swedish definition of permanent establishment status is with minor changes considered to correspond to the current wording of the Model Tax Convention. However, if the model convention is given a new wording, it does not mean that the permanent establishment status in the Swedish Income Tax Act automatically has the corresponding meaning. This essay aims to identify and analyse possible implementation issues that may arise due to the implementation of BEPS Action seven into Swedish domestic law. The analytical section has its source in an argumentation of how Swedish domestic legislation should be designed to achieve the purpose of Action seven in the best possible way.

In spite of the fact that Sweden decides to implement changes in the terms of the income tax law definition, the definition in tax treaties entered into by Sweden remains unchanged. To achieve the intended purpose of Action seven, the definition changes also must take place in the tax treaties. Since Sweden is a dualist state, the definition changes are required by legislation to be considered implemented into Swedish domestic law.

Furthermore, it can be noted that BEPS Action seven offers Sweden an opportunity to increase taxation of foreign taxpayers through a more extensive tax claim. (Less)
Abstract (Swedish)
Fast driftställe är ett vedertaget begrepp i inkomstskatterättsliga sammanhang. Begreppet finns definierat i såväl OECDs modellavtal som i den svenska inkomstskattelagen. Definitionen har i stort sett varit oförändrad sedan dess införande.

I dagens allt mer globaliserad värld, där multinationella företag bedriver handel såväl inom som över landsgränserna, har begreppets ålderstigna definition medfört att den ansetts enkel att kringgå. OECD lanserade år 2013 Base Erosion and Profit Shifting, BEPS-projektet, som en del av arbetet mot förhindrande av internationell aggressiv skatteplanering. Syftet med BEPS-projektets sjunde åtgärdspunkt är att förhindra artificiella kringgåenden av fast driftställe begreppet samt att säkerställa att... (More)
Fast driftställe är ett vedertaget begrepp i inkomstskatterättsliga sammanhang. Begreppet finns definierat i såväl OECDs modellavtal som i den svenska inkomstskattelagen. Definitionen har i stort sett varit oförändrad sedan dess införande.

I dagens allt mer globaliserad värld, där multinationella företag bedriver handel såväl inom som över landsgränserna, har begreppets ålderstigna definition medfört att den ansetts enkel att kringgå. OECD lanserade år 2013 Base Erosion and Profit Shifting, BEPS-projektet, som en del av arbetet mot förhindrande av internationell aggressiv skatteplanering. Syftet med BEPS-projektets sjunde åtgärdspunkt är att förhindra artificiella kringgåenden av fast driftställe begreppet samt att säkerställa att skattesubjekt beskattas i den stat där den värdeskapande handlingen sker.

OECDs modellavtal definierar fast driftställe i dess femte artikel. Tre av artikelns avsnitt har identifierats som särskilt utsatta för kringgående, artikel 5.4, artikel 5.5 samt artikel 5.6. Dessa avsnitt av artikeln återges såväl i dess föreslagna nya lydelse som i den nuvarande lydelsen i uppsatsens deskriptiva delar, vilka är författade utifrån ett de lege lata perspektiv.

Den i BEPS-projektets sjunde åtgärdspunkt föreslagna avtalslydelsen avser att utöka omfattningen av fast driftställe begreppet samt inskränka möjligheterna att omfattas av undantagsbestämmelserna. Syftet med föreliggande uppsats är att fastställa hur innebörden av begreppet fast driftställe i svensk nationell skatterättslagstiftning påverkas av BEPS-projektets sjunde åtgärdspunkt och de där föreslagna ändringarna av OECDs modellavtal.

Den nuvarande svenska definitionen av fast driftställe anses i stora delar motsvara den nuvarande lydelsen av modellavtalet. Att modellavtalet ges en ny lydelse medför dock inte att den svenska lagtexten automatiskt ges motsvarande innebörd. Föreliggande uppsats syftar till att identifiera samt analysera den eventuella implementeringsproblematik som kan aktualiseras vid implementeringen av de i åtgärdspunkts sju föreslagna förändringarna. Det analytiska avsnittet präglas av en rättspolitisk argumentation samt hur svensk lagstiftning bör utformas för att dess ändamål på bästa sätt ska uppnås.

Några av de slutsatser som presenteras i uppsatsen är att även om Sverige beslutar sig för att genomföra lydelseförändringar i inkomstskattelagens definition förblir definitionen i de skatteavtal som Sverige ingått med andra stater oförändrad. För att lydelseförändringen i svensk nationell rätt ska få den effekt som eftersträvas måste även definitionsförändringarna ske i de skatteavtal som Sverige ingått med andra länder. Då Sverige är en dualistisk stat krävs att definitionsförändringarna sker genom lagstiftning för att de ska införlivas i svensk nationell rätt.

Vidare kan konstateras att BEPS-projektets sjunde åtgärdspunkt erbjuder Sverige en möjlighet till ökad beskattning av utländska aktörer genom ett mer omfattande beskattningsanspråk. (Less)
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author
Larsson, Mikaela LU
supervisor
organization
alternative title
Permanent Establishment - all for one, and one for all? - Swedish tax law in the light of BEPS action seven
course
JURM02 20171
year
type
H3 - Professional qualifications (4 Years - )
subject
keywords
Skatterätt, BEPS Åtgärdspunkt Sju, Fast Driftställe, Verksamhet av Förberedande Alternativt Biträdande Art, Beroende Representant, Oberoende Representant, Tax Law, Permanent Establishment, Prepatory or Auxiliary Character, Dependent Agent, Independent Agent
language
Swedish
id
8908940
date added to LUP
2017-07-01 18:20:55
date last changed
2017-07-01 18:20:55
@misc{8908940,
  abstract     = {The Permanent Establishment status is a concept in the income tax law context. The term is defined in the Model Tax Convention of OECD and the Swedish Income Tax Act. The definition has with minor changes remained unchanged since its introduction.

In today's increasingly globalized world, where multinational corporations are acting within and across national borders, weaknesses in the current permanent establishment concept have been identified. In 2013, OECD launched Base Erosion and Profit Shifting, the BEPS project, as a part of efforts to prevent aggressive international tax planning. The purpose of BEPS Action seven is to prevent artificial avoidance of the permanent establishment status and to ensure that taxes are paid in the State where the profits are attributable.

In OECD Model Tax Convention the permanent establishment status is defined in its fifth article. Three sections of the article have been identified as particularly vulnerable to circumvention, Article 5.4, Article 5.5 and Article 5.6. These sections of article five are presented in the descriptive parts of the essay in their new proposed wording as well as in its current wording. These parts of the essay are presented from a de lege lata perspective. 

The purpose of BEPS Action seven is to extend the scope of the term and to limit the scope for eligibility under the derogation. The purpose of this essay is to determine how BEPS Action seven affects the definition of the permanent establishment status in Swedish domestic tax law. 

The Swedish definition of permanent establishment status is with minor changes considered to correspond to the current wording of the Model Tax Convention. However, if the model convention is given a new wording, it does not mean that the permanent establishment status in the Swedish Income Tax Act automatically has the corresponding meaning. This essay aims to identify and analyse possible implementation issues that may arise due to the implementation of BEPS Action seven into Swedish domestic law. The analytical section has its source in an argumentation of how Swedish domestic legislation should be designed to achieve the purpose of Action seven in the best possible way.

In spite of the fact that Sweden decides to implement changes in the terms of the income tax law definition, the definition in tax treaties entered into by Sweden remains unchanged. To achieve the intended purpose of Action seven, the definition changes also must take place in the tax treaties. Since Sweden is a dualist state, the definition changes are required by legislation to be considered implemented into Swedish domestic law.

Furthermore, it can be noted that BEPS Action seven offers Sweden an opportunity to increase taxation of foreign taxpayers through a more extensive tax claim.},
  author       = {Larsson, Mikaela},
  keyword      = {Skatterätt,BEPS Åtgärdspunkt Sju,Fast Driftställe,Verksamhet av Förberedande Alternativt Biträdande Art,Beroende Representant,Oberoende Representant,Tax Law,Permanent Establishment,Prepatory or Auxiliary Character,Dependent Agent,Independent Agent},
  language     = {swe},
  note         = {Student Paper},
  title        = {Fast driftställe – ett för alla, alla för ett? - Svensk beskattningsrätt i ljuset av BEPS-projektets sjunde åtgärdspunkt},
  year         = {2017},
}