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Tax Treaty Case Law around the Globe 2015

1. Aufl. 2016

ISBN: 978-3-7073-3381-7

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Tax Treaty Case Law around the Globe 2015 (1. Auflage)

S. 115Italy: No Permanent Establishment for Toll Manufacturers without Participation in Strategic Decision-Making

Pasquale Pistone

I. S. 116Introduction

Tax cases on permanent establishment have become rather frequent in Italian judicial tax practice over the past few years. The boundaries of the concept of permanent establishment by the Italian judiciary have long differed from international standards under treaties following the OECD Model Convention. More recently, such divergence has narrowed down within an overall trend of setting higher thresholds for the existence of a permanent establishment.

In the case, International Fashion Factors (IFF), the Italian tax authorities held the legal representative of a Luxembourg resident company criminally liable for the company having failed to file tax returns and pay taxes on income attributable to a permanent establishment that was deemed to exist at an Italian related toll manufacturer.

The case presents a non-aggressive business model of toll manufacturing, through which an Italian local subsidiary produces goods upon specific instructions by the non-resident company, stores them at its warehouse and ships them to the intermediate customers.

The Crim...

Tax Treaty Case Law around the Globe 2015

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