000			01975nab a2200253 c 4500
999			_c140592 _d140592
003			ES-MaIEF
005			20230613153525.0
007			ta
008			190514t2019 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
041			_aeng
100	1		_aGarbarino, Carlo _917174
245			_aPermanent establishments and BEPS Action 7 _bperspectives in evolution _c Carlo Garbarino
260			_c2019
500			_aResumen.
520			_aThis article concerns changes of the definition of permanent establishment in the OECD Model Tax Convention due to the application of the proposals of the BEPS Action 7 - Preventing the Artificial Avoidance of Permanent Establishment Status. The author suggests that the judicial reasoning adopted within judicial trends developed at national level has been used in shaping evolving perspectives about the concept of permanent establishment adopted in the OECD Model. The article strives to achieve fuller comprehension of the issues raised by the Commentary in 2017, addresses different perspectives which can be adopted about preparatory/auxiliary activities that might prove useful in understanding the anti-fragmentation rule introduced in Article 5(4.1) of the OECD Model and then focuses on the concept of the agency permanent establishment 'PE' in light of the functional analysis developed by the OECD, with particular attention to the concrete use of the concept of 'authority to conclude contracts' within the functional approach now adopted by the OECD Model, particularly with regard to commissionaire structures.
650		4	_942622 _aESTABLECIMIENTO PERMANENTE
650		4	_963148 _aEROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS
650		4	_948158 _aPROGRAMAS
650		4	_947856 _aORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO
650		4	_943410 _aELUSION FISCAL
773	0		_9160272 _oOP 2141/2019/4 _tIntertax _w(IEF)55619 _x 0165-2826 _g v. 47, n. 4, April 2019, p. 365-381
942			_cART