Aug 1, 2016 16:52
8 yrs ago
angielski term
one day service/equipment/insurance agent PE
angielski > polski
Biznes/finanse
Prawo: cła i podatki
Jak rozumieć te 3 przymiotniki modyfikujące rzeczownik PE?
PE - permanent establishment - stała siedziba.
Zdanie:
"A PE has been defined in the same way as in DTAA and includes one day service PE, (substantial) equipment PE and insurance agent PE."
PE - permanent establishment - stała siedziba.
Zdanie:
"A PE has been defined in the same way as in DTAA and includes one day service PE, (substantial) equipment PE and insurance agent PE."
Reference comments
7 godz.
Reference:
PE
A permanent establishment (PE) is a fixed place of business which generally gives rise to income or value-added tax liability in a particular jurisdiction - https://en.wikipedia.org/wiki/Permanent_establishment
------
the concept of a 'service PE'
... when services are rendered by foreign enterprises to their related enterprises (associated enterprises as defined in Article 9 of those treaties) in India, where the very first day triggers off the service PE. This clause is more pertinently referred to as the 'one-day PE clause'. This clause is present in Indian treaties with the US, Canada and Australia. The treaties with Singapore, Switzerland and the UK also contain the service PE concept, but the threshold limit for related party service PE in such treaties is 30 days. - http://articles.economictimes.indiatimes.com/2003-08-31/news...
-----------
--------------------------------------------------
Note added at 7 hrs (2016-08-02 00:44:05 GMT)
--------------------------------------------------
Further, it is provided that proportionate gains would be taxable in India where any income is deemed to accrue to a nonresident by way of transfer of share or interest in a foreign company PE defined in the same way as in treaties and includes one day Service PE, (substantial) equipment PE and insurance agent PE Insurance premium including reinsurance premium payable in respect of insurance covering any risk in India included in the definition of 'income deemed to accrue or arise in India'. - http://bkkhareco.com/uploads/media/Direct_Tax_Code_Bill_Octo...
--------------------------------------------------
Note added at 7 hrs (2016-08-02 00:46:17 GMT)
--------------------------------------------------
Branch profits tax to be levied on income attributable directly or indirectly to a Permanent Establishment or immovable property situated in India. Permanent Establishment is defined in the same way as in Treaties and includes one day Service PE, (substantial) equipment PE and insurance agent PE. - http://www.pwc.com/sg/en/india-desk-news-alert/archive.html
------
the concept of a 'service PE'
... when services are rendered by foreign enterprises to their related enterprises (associated enterprises as defined in Article 9 of those treaties) in India, where the very first day triggers off the service PE. This clause is more pertinently referred to as the 'one-day PE clause'. This clause is present in Indian treaties with the US, Canada and Australia. The treaties with Singapore, Switzerland and the UK also contain the service PE concept, but the threshold limit for related party service PE in such treaties is 30 days. - http://articles.economictimes.indiatimes.com/2003-08-31/news...
-----------
--------------------------------------------------
Note added at 7 hrs (2016-08-02 00:44:05 GMT)
--------------------------------------------------
Further, it is provided that proportionate gains would be taxable in India where any income is deemed to accrue to a nonresident by way of transfer of share or interest in a foreign company PE defined in the same way as in treaties and includes one day Service PE, (substantial) equipment PE and insurance agent PE Insurance premium including reinsurance premium payable in respect of insurance covering any risk in India included in the definition of 'income deemed to accrue or arise in India'. - http://bkkhareco.com/uploads/media/Direct_Tax_Code_Bill_Octo...
--------------------------------------------------
Note added at 7 hrs (2016-08-02 00:46:17 GMT)
--------------------------------------------------
Branch profits tax to be levied on income attributable directly or indirectly to a Permanent Establishment or immovable property situated in India. Permanent Establishment is defined in the same way as in Treaties and includes one day Service PE, (substantial) equipment PE and insurance agent PE. - http://www.pwc.com/sg/en/india-desk-news-alert/archive.html
Discussion
https://books.google.pl/books?id=8q0JWGf0eb8C&pg=RA1-PA23&lp...
Stała siedziba z istotnym/specjalistycznym sprzętem?
Stała siedziba, w której wykorzystywany jest istotny/specjalistyczny sprzęt?
A może wyposażenie?
Zdaję sobie sprawę, że polskie odpowiedniki nie istnieją. Nie jestem w stanie wyjść z dobrą polską wersją na żaden z tych trzech rodzajów PE.
Propozycje?
--
Countries having Double Taxation Avoidance Agreement (DTAA) with Government of the Republic of India - http://www.allindiantaxes.com/income-tax-dtaa.php
--
Notification : No. GSR 72(E), dated 12-2-1990.
Agreement between the Republic of India and the Government of the Polish Peoples Republic for the avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income - http://www.allindiantaxes.com/poland.php
--
Umowa między Rządem Polskiej Rzeczypospolitej Ludowej a Rządem Republiki Indii w sprawie unikania podwójnego opodatkowania i zapobiegania uchylaniu się od opodatkowania w zakresie podatków od dochodu, sporządzona w Warszawie dnia 21.06.1989 r. - http://www.przepisy.gofin.pl/przepisy,4,15,121,99,,,umowa-mi...
==
1 lutego 2013 r.
Polsko-indyjska umowa podatkowa do zmiany .
Protokół wejdzie w życie najprawdopodobniej z początkiem 2014 r. - http://www.gazetapodatnika.pl/artykuly/polsko_indyjska_umowa...
==
do tej pory bez zmian . - http://isip.sejm.gov.pl/DetailsServlet?id=WDU20140001337
2.1 One term is allowed per question. Including multiple terms for translation in a single KudoZ posting interferes with the process of generating glossary entries. - http://www.proz.com/siterules/kudoz_asking/2.1#2.1