000			01912nab a2200265 c 4500
999			_c140807 _d140807
003			ES-MaIEF
005			20200930105350.0
007			ta
008			190625s2019 ne ||||oo|||| 00| 0|eng d
040			_aES-MaIEF _cES-MaIEF
041			_aeng
100	1		_962100 _aCollier, Richard
245		0	_aFive core problems in the attribution of profits to permanent establishments _c Richard Collier and John Vella
260			_c2019
500			_aDisponible únicamente en formato electrónico en la Biblioteca del IEF.
500			_aResumen.
520			_aThe rules regulating the attribution of profit to permanent establishments (PEs) are a fundamental feature of the existing international tax system yet are beset by a multitude of problems. This article identifies five “core” problems with these rules: (1) the absence of a single standard for PE profit attribution; (2) conceptual and practical problems arising in the application of the Authorised OECD Approach; (3) new pressures arising as a result of the changes made to the PE threshold rules by the BEPS Project; (4) the failure to deal with the uncertainties between the transfer pricing rules and the PE attribution rules in the aftermath of BEPS; and (5) a raft of new challenges arising from the work on the digitalization of the economy. To a large degree, these issues are symptomatic of the problems faced by the international tax system as a whole. This article analyses the source, nature and impact of these core problems, before concluding with some brief thoughts on potential solutions.
650		4	_942622 _aESTABLECIMIENTO PERMANENTE
650			_aIMPUESTOS _947460
650		4	_959615 _aATRIBUCIÓN DE BENEFICIOS
650		4	_947856 _aORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO
700	1		_955999 _aVella, John
773	0		_9160485 _oWTJ/2019/2 _tWorld Tax Journal _w(IEF)62814 _g v. 11, n. 2, May 2019
942			_cRE