| 000 | 01257nab a2200241 c 4500 | ||
|---|---|---|---|
| 999 |
_c143232 _d143232 |
||
| 003 | ES-MaIEF | ||
| 005 | 20201123123009.0 | ||
| 007 | ta | ||
| 008 | 201123t2020 ne ||||oo|||| 00| 0 eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 100 | 1 |
_968588 _aPrakash, Kruthika |
|
| 245 | 0 |
_aPermanent establishments under the OECD Model (2017) based on the principal role leading to the conclusion of contracts _hrecurso electrónico _ba doctrinal and policy analysis _c Kruthika Prakash |
|
| 260 | _c2020 | ||
| 500 | _aDisponible únicamente en formato electrónico. | ||
| 500 | _aResumen. | ||
| 520 | _aThis article examines the meaning and scope of the expression “playing the principal role leading to the conclusion of contracts” introduced into article 5(5) of the OECD Model (2017). From a policy perspective, the author argues that the 2017 changes realize the overarching principles of appropriate permanent establishment taxation. | ||
| 650 | 4 |
_942622 _aESTABLECIMIENTO PERMANENTE |
|
| 650 | 4 |
_948598 _aCONTRATOS |
|
| 650 | 4 |
_944303 _aFISCALIDAD INTERNACIONAL |
|
| 650 | 4 |
_967760 _aMODELO DE CONVENIO OCDE |
|
| 773 | 0 |
_9163862 _oBIT/2020/11 _tBulletin for International Taxation _w(IEF)65686 _x 0007-4624 _gv. 74, n. 11, November 2020 |
|
| 942 | _cRE | ||