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 work 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 distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.

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

Creator

• Pedrosa López, J.C

Subject

• OECD
• OECD Model
• PE
• BEPS Project (OECD)
• digital PE
• fixed place of business
• services PE
• agency PE

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

Geographic coverage

International

Language note

Spanish