The Resource Análisis histórico del concepto de establecimiento permanente en el artículo 5 del modelo de Convenio OCDE = Historical analysis of the concept of permanent establishment in article 5 of the OECD Model Tax Convention

Análisis histórico del concepto de establecimiento permanente en el artículo 5 del modelo de Convenio OCDE = Historical analysis of the concept of permanent establishment in article 5 of the OECD Model Tax Convention

Label
Análisis histórico del concepto de establecimiento permanente en el artículo 5 del modelo de Convenio OCDE = Historical analysis of the concept of permanent establishment in article 5 of the OECD Model Tax Convention
Title
Análisis histórico del concepto de establecimiento permanente en el artículo 5 del modelo de Convenio OCDE = Historical analysis of the concept of permanent establishment in article 5 of the OECD Model Tax Convention
Creator
Subject
Language
eng
Summary
This paper analyses the concept of permanent establishment in article 5 of the OECD Model Tax Convention (OECD Model). It explains its origin and exposes its evolution until now. Finally, it refers to the OECD Model 2017 and shows the amendments resulting from the OECD's BEPS Action plan. It also considers certain activities that do not constitute a permanent establishment
Citation source
In: Revista Técnica Tributaria : AEDAF - Madrid. - (2019), no. 125 ; p. 57-80
http://library.link/vocab/creatorName
Pedrosa López, J.C
Geographic coverage
  • OECD
  • International
Language note
Spanish
http://library.link/vocab/subjectName
  • OECD Model
  • PE
  • fixed place of business
  • agency PE
  • services PE
  • digital PE
  • BEPS Action Plan
Label
Análisis histórico del concepto de establecimiento permanente en el artículo 5 del modelo de Convenio OCDE = Historical analysis of the concept of permanent establishment in article 5 of the OECD Model Tax Convention
Instantiates
Publication
Contents
Includes bibliography
Label
Análisis histórico del concepto de establecimiento permanente en el artículo 5 del modelo de Convenio OCDE = Historical analysis of the concept of permanent establishment in article 5 of the OECD Model Tax Convention
Publication
Contents
Includes bibliography

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      52.37366609999999 4.9336932
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