Certification Course Article 5 of DTAA - Permanent Establishment Course by CA Arinjay Kumar Jain

Article 5 of DTAA - Permanent Establishment Course - Index

Article 5 - Permanent Establishment

Overview of Article 5 - Permanent Establishment

When can a PE arise in Source State - Office, Site or an Agent ?

How a Foreign Company can operate in Source State

Importance of PE Concept

Article 5 of the OECD Model - Clauses

PE - Other Important Aspects

Article 5(1) â€“ When does a Fixed Place PE arise under DTAA ?

Key Characteristics of Fixed Place PE

Leased Immovable Property and PE

Place of Business â€“ Examples

Article 5 (2) â€“ Specific Places included in Fixed Place PE

Article 5(3) â€“ Building Site, Construction or Installaton Project

Construction PE - When does it arise ?

Key Charcterstic of Construction PE

Activities Resulting in Construction PE

Installation PE â€“ Activities Resulting in Installation PE

12 Month Test â€“ Aspects , Computation and Anti Abuse Provision

Construction PE â€“ Connected Activities

Case Study â€“ Fiscally Transparent Partnership

Article 5(4) - Specific Activities Exempted from Constituting a PE

Criterion of Auxilliary or Preparatory

Article 5(4)(a) - Facilities for Storage etc

Article 5(4)(b) - Maintenance of a stock of goods or merchandise

Article 5(4)Â© - Maintenance of goods - processing

Article 5(4)(d) - Purchasing Goods/ Merchandise for the Enterprise

Article 5(4)(d) â€“ Collecting Information for the Enterprise

Places constituting preparatory work activities

Article 5 (4.1) â€“ Office constitutitng Closely related Co PE

Article 5(5)- Dependent Agent

Article 5(5) â€“ Dependent Agent PE

Dependent Agent PE - Key Characterstics

Role of Agent in the Contract

Key Characteristics of the dependent agent PE

Case study â€“ Conclusion of Contract

Article 5 (6)- Independent Agent

Article 5 (6)- Independent Agent not constituting a PE

Key Criterion of an Independent Agent

Article 5(7) - Subsidiary Permanent Establishment

Article 5(7) - Holding Subsidiary Relationship not to result in PE

Case Study - Holding Subsidiary Relationship

Article 5 (8) - Related Enterprise

Meet Your Instructor

CA Arinjay Kumar Jain

B. Com. , FCA

Director M&A Tax at KPMG Delhi (2006 to 2014) - Worked on International tax with over 750 transaction of Inbound Investment, Outbound Investments, Due diligence, Family Structuring and Succession planning across sectors.

Editor International Tax at Taxmann Publications , New Delhi - Handled the Journal on International Tax with Taxmann Publications, India's oldest Publishing house on tax and corporate law publications.

Faculty at the International tax Course of ICAI during the year 2009 & 2010

Trained over 1500 CA's in International tax till date at Corporates and Consulting Firms.

Created India's first e learning course on International tax for professionals in 2016 with students from over 30 countries.

Erstwhile Faculty for Interns at one of the Big Fours for CA Final aspirants.

Created a repository of over 2000 videos for Students under a Not for profit initiative with over 30,000 subscribers on YouTube.