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Klaus Vogel, on Double Taxation Conventions, Kluwer Law International, Third Edition,1997, p280.
UN Model Tax Convention has adopted a broader definition of the term “permanent establishment” than OECD Model Tax Convention does. For the purpose of reference, the author uses OECD Model as the basis of analysis in this article. And since OECD has been frequently updated over the years ,unless otherwise indicated,all reference is made to 2002 OECD Model as amended, which is available at http://www.oecd.org/daf/fa
OECD, Changes toCommentary on Article 5,first visited on January 18,2001, http://www.oecd.org/daf/treaties/clari-e.pdf
Helmut Becker, Taxation of Electronic Business in a Globalizing World—Ten Demands for an Adaption, Intertax, VOL26, Issue 12, 1998,p.410.see also, Gary Sprague and Rachel Hersay, Letter to OECD re Electronic Commerce, Intertax,VOL27, Issue 2,1999, p40.
For a summary of these difficulties, please consult the author’s article Inquire into the Determination of Permanent Establishment in the Context of Electronic Commerce, published in Peking University International and Comparative Law Review, VOL 1, 2002, also, Application of PE Rule in Electronic Commerce, to be published in Journal of International Economic Law, VOL 5, Law Press, 2002.
For a comprehensive review of these approaches, see Luc Hinnekens, Looking for an Appropriate Jurisdictional Framework for International Electronic Commerce in the Twenty-first Century, Intertax, VOL 26, Issue 6-7, 1998. see also , the author’s article on the same issue, which has been inspired by Professor Hinnekens but has its own standpoint in elaborate on the diversity in characterizing the challenges of electronic commerce, supra note.
Hinnkens, How OECD Proposes to Apply Existing Criteria of Jurisdictional to Tax Profits Arising from Cross-border Electronic Commerce, Intertax, VOL29, Issue 10, 2001, p322.
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