000			01188nab a2200229 c 4500
999			_c144384 _d144384
003			ES-MaIEF
005			20210625130223.0
007			ta
008			210625t2021 ne ||||o |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_939398 _aKhadka, Rup Bahadur
245		0	_aDefinition and taxation of permanent establishment _helectrónico _bthe case of Nepal _c Rup Khadka
260			_c2021
500			_aDisponible únicamente en formato electrónico.
500			_aResumen.
520			_aThis article analyses the provisions regarding the definition of a permanent establishment (PE) and its taxation in Nepal under the domestic tax law as well as tax treaties. It also indicates which of Nepal's treaties vary from the standard articles 5 and 7 of the UN and OECD Models and throws light on the need to update the ITA 2002 as well as Nepalese tax treaties in line with the recommendations made by the OECD/G20 BEPS Action Plans.
650		4	_942622 _aESTABLECIMIENTO PERMANENTE
650		4	_aIMPUESTOS _947460
650		4	_947830 _aNEPAL
773	0		_9165328 _oAPTB/2021/1 _tAsia - Pacific Tax Bulletin _w(IEF)98480 _x 1385-3082 _gv. 27, n. 1, 2021, 9 p.
942			_cRE