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
Resource Information
The item 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 represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item 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 represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- 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
- Language
- eng
- 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
- 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
- International
- Language note
- Spanish
- http://library.link/vocab/subjectName
-
- OECD
- OECD Model
- PE
- fixed place of business
- agency PE
- services PE
- digital PE
- BEPS Project (OECD)
- 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
- 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
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/An%C3%A1lisis-hist%C3%B3rico-del-concepto-de/tIutQoiorU4/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/An%C3%A1lisis-hist%C3%B3rico-del-concepto-de/tIutQoiorU4/">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</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
