000			01509nab a2200229 c 4500
999			_c142591 _d142591
003			ES-MaIEF
005			20220519134503.0
007			ta
008			200910s2020 ne ||||| |||| 00| 0 eng d
040			_aES-MaIEF _bspa _cES-MaIEF
041	0		_aeng
100	1		_933232 _aBáez Moreno, Andrés
245	0	0	_aUnnecessary and yet harmful _bsome critical remarks to the OECD Note on the impact of the COVID-19 Crisis on tax treaties _c Andrés Báez Moreno
260			_c2020
504			_aBibliografía
520			_aThe COVID-19 pandemic has restricted freedom of movement and imposed forced, or at least unplanned, displacement. Insofar as the International Tax Regime continues to be based on the physical presence of individuals, this has led to unexpected and often undesirable tax consequences. The reaction of the OECD Secretariat to this situation has been to issue a note claiming, in essence, that everything remains the same. This article critically approaches that note by exposing its general methodological flaws and analysing each of the four specific aspects to which it refers: Permanent Establishments (PEs), Place of Effective Management (POEM), Cross-Border Workers and Residence of Individuals.
650		4	_aCORONAVIRUS _967999
650		4	_aPOLITICA FISCAL _948067
650		4	_aORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO _947856
773	0		_9162937 _oOP 2141/2020/8/9 _tIntertax _w(IEF)55619 _x 0165-2826 _g volume 48, issues 8-9, August-September 2020, p. 814-830
942			_cART