What Is a Permanent Establishment?

The concept of permanent establishment (PE) in tax jurisdiction is changing as a result of digital innovations in international business. For a country like Nigeria, permanent establishment allows the country to tax the income or profit of foreign companies with a fixed place or physical presence in the country for 183 days or 12 months. But digital businesses do not need a fixed place or maintain a physical presence in the country before they can make a profit.
They do not necessarily need to have an office, a factory, or a workshop in Nigeria before generating a stable income from the country. Examples of digital businesses that make income from Nigeria include GoDaddy.Com, Amazon.Com, Ebay.Com, etc. These companies do not have a fixed place of operation in Nigeria but generate income through digital presence in the country. This puts to test the concept of a permanent establishment in Nigerian tax jurisdiction. To understand the nature of permanent establishment in a digital economy, there is a need to investigate taxation jurisdiction on digital business from the angle of a developing country such as Nigeria.
This study will be guided by the following objectives:

Examine the principle of permanent establishment as expounded in the United Nations (UN) and Organisation for Economic Co-operation and Development (OECD) Model;
Discuss the impact of digital business on the concept of a permanent establishment?

Get a plagiarism free copy of this essay from our experts
What Is a Permanent Establishment?
Just from $13/Page
Order Now

Explore the possibility for a source state, such as Nigeria, to tax incomes generated by web platforms (i.e. Google or Facebook);
Identify and discuss the challenges faced by the Nigerian government in getting taxes from companies who operate in the digital economy;
Use the new definition of a permanent establishment in Italy to analyze tax jurisdiction on digital business in Nigeria. This study will adopt qualitative research method of legal research, analyze the concept of permanent establishment as a framework for tax jurisdiction on digital business in Nigeria.
Primary documents such as the Nigerian tax laws (including the Avoidance of Double Taxation Agreement), the Italian tax laws (Conventions to Avoid Double Taxation), the UN Model Double Taxation Convention, the OECD Model and other documents that are relevant will be explored in the study. Secondary source materials covering monographs, journal articles, magazines, books, movies, textbooks, long essays, dissertations, and theses will equally be explored to analyze tax jurisdiction in digital business in Nigeria. Content analysis will be used to study legal decisions relating to the permanent establishment and digital business in Nigeria.

Place your order
(550 words)

Approximate price: $22

Calculate the price of your order

550 words
We'll send you the first draft for approval by September 11, 2018 at 10:52 AM
Total price:
The price is based on these factors:
Academic level
Number of pages
Basic features
  • Free title page and bibliography
  • Unlimited revisions
  • Plagiarism-free guarantee
  • Money-back guarantee
  • 24/7 support
On-demand options
  • Writer’s samples
  • Part-by-part delivery
  • Overnight delivery
  • Copies of used sources
  • Expert Proofreading
Paper format
  • 275 words per page
  • 12 pt Arial/Times New Roman
  • Double line spacing
  • Any citation style (APA, MLA, Chicago/Turabian, Harvard)

Our guarantees

Delivering a high-quality product at a reasonable price is not enough anymore.
That’s why we have developed 5 beneficial guarantees that will make your experience with our service enjoyable, easy, and safe.

Money-back guarantee

You have to be 100% sure of the quality of your product to give a money-back guarantee. This describes us perfectly. Make sure that this guarantee is totally transparent.

Read more

Zero-plagiarism guarantee

Each paper is composed from scratch, according to your instructions. It is then checked by our plagiarism-detection software. There is no gap where plagiarism could squeeze in.

Read more

Free-revision policy

Thanks to our free revisions, there is no way for you to be unsatisfied. We will work on your paper until you are completely happy with the result.

Read more

Privacy policy

Your email is safe, as we store it according to international data protection rules. Your bank details are secure, as we use only reliable payment systems.

Read more

Fair-cooperation guarantee

By sending us your money, you buy the service we provide. Check out our terms and conditions if you prefer business talks to be laid out in official language.

Read more

Order your essay today and save 15% with the discount code COCONUT