000			01901nab a2200229 c 4500
999			_c145852 _d145852
003			ES-MaIEF
005			20221019152822.0
007			ta
008			220511t2021 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_aKostic, Svetislav V. _961964
245		2	_aA plea for a workforce presence PE concept in a post-covid digitalized world _c Svetislav V. Kostic
500			_aResumen.
520			_aThis paper begins with the recapitulation of the generally accepted view that the key problem with the current permanent establishment (PE) definition in international tax treaty law, particularly regarding the new digital economy, lies in its dependence on the existence of a fixed place of business in the source state. It continues with invoking what seems to have been the goal of the Base Erosion and Profit Shifting (BEPS) initiative, the BEPS promise, to conduct an extensive revision of the foundations of international tax law, among which the PE principle and the corresponding PE definition hold a prominent place, in order to ensure their endurance in the new digital age. An analysis of the Multilateral Instrument (MLI) provisions shows that, post 2017, the PE definition is exactly where it was in the past as the changes introduced by virtue of the MLI addressed long existing questions that arose in the distant analogous past. The author shows that the quest to compensate the market/user jurisdiction, which is driving the postMLI digital economy taxation debate.
650		4	_967061 _aCONVENIO MULTILATERAL
650		4	_963148 _aEROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS
650		4	_aFISCALIDAD INTERNACIONAL _944303
650		4	_aESTABLECIMIENTO PERMANENTE _942622
650		4	_aECONOMÍA DIGITAL _966104
773	0		_9167169 _oOP 2141/2021/10 _tIntertax _w(IEF)55619 _x 0165-2826 _g v. 49, issue 10, October 2021, p. 758-770
942			_cART