Tax Treaty Case Law around the Globe 2024
1. Aufl. 2025
Besitzen Sie diesen Inhalt bereits,
melden Sie sich an.
oder schalten Sie Ihr Produkt zur digitalen Nutzung frei.
In decision no. 2597 of 27 January 2023 relating to fiscal years (FYs) 2005/06 and decisions no. 1709 and no. 1648 of 19 January 2023 relating to FYs 2007/08, respectively, the Italian Supreme Court (Corte di Cassazione) ruled in favour of a Swiss-resident manufacturing and distributing company (“SwissCo”, or the “Swiss Company”) belonging to a multinational group in the sportwear industry (the “Group”) in a case concerning whether SwissCo’s Italian commissionaire structure could constitute a PE in Italy.
More than ten years after its landmark decision in the Boston Scientific International B.V. case (see decision no. 3769 of 9 March 2012), the Supreme Court deals again with the issue and sets out some criteria to deny the characterization of a commissionaire as a PE.
This contribution will outline the facts of the case and the Supreme Court’s decisions, providing some comments on the Court’s reasoning, also in the light of the latest amendments to the OECD MC and its Commentary to the PE notion and the commissionaire arrangements.
9.2. Facts of the case
During the assessed FYs, SwissCo sold its products across Europe through several commissionaires located in differen...