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The Spanish position on the concept of a permanent establishment anticipating BEPS, beyon BEPS or simply a wrong interpretation of Article 5 of the OECD Model ? Adolfo J. Martín Jiménez Electrónico

Material type: Article

ArticlePublisher: 2016Subject(s): ESTABLECIMIENTO PERMANENTE

In: Bulletin for International Taxation v. 70, n. 8, August 2016

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Item type	Current location	Home library	Call number	Status	Date due	Barcode
		IEF	BIT/2016/8-4 (Browse shelf)	Available		BIT/2016/8-4

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Previous	BIT/2016/8-1 The Spanish transfer pricing regime and the OECD/G20 Base Erosion and Profit Shifting Project	BIT/2016/8-2 Spain's holding company regime	BIT/2016/8-3 Financing activities	BIT/2016/8-4 The Spanish position on the concept of a permanent establishment	BIT/2016/8-5 The Spanish general anti - abuse rule	BIT/2016/8-6 Tax transparence and disclosure in Spain	BIT/2016/8-7 Encouraging research and development ( and innovation ) in the Spanish tax system	Next

Disponible únicamente la versión electrónica a través de la Biblioteca del Instituto de Estudios Fiscales. Resumen. Conclusión.

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