000			02138nab a2200229 c 4500
999			_c147901 _d147901
003			ES-MaIEF
005			20230719125935.0
007			ta
008			230719t2023 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100			_963420 _aEscribano López, Eva
245		4	_aThe arrival of the new BEPS PE clause in actual tax treaties via the MLI _bimpact, risks and need for further regulatory changes (particular focus on Spain) _c Eva Escribano
500			_aResumen.
520			_aThe article analyses the impact of the new PE concept that has emerged from the OECD BEPS Project. The concept is expected to be gradually incorporated into actual tax treaties worldwide. The article uses Spain as an illustrative example. Firstly, it analyses the role that the Multilateral Instrument (MLI) is playing in the implementation of the new rule in tax treaties. Secondly, it analyses the wording and scope of the new PE clause, highlighting its obvious resemblance to ideas foreseen in both prior versions of the OECD Model Convention and certain domestic administrative resolutions and judgments (e.g., the ‘Spanish PE approach’, a doctrine widely held by the Spanish tax administration and some courts advocating for a singular interpretation of the PE clause and the rules attributing profits to it). Thirdly, the article estimates the effects of the arrival of the new clause in actual tax treaties in terms of the expected volume of affected treaties, the expected reaction of tax administrations and courts (in respect of unaffected treaties keeping the classic version of the PE concept), the potential coexistence between the new treaty PE rule and current domestic PE rules and, lastly, the expected (extra) tax revenues for jurisdictions hosting these new forms of PEs.
650			_aFISCALIDAD INTERNACIONAL _944303
650		4	_aCONVENIO MULTILATERAL _967061
650		4	_aESTABLECIMIENTO PERMANENTE _942622
650		4	_aADMINISTRACION TRIBUTARIA _97307
650		4	_aESPAÑA _941092
773	0		_9169602 _oOP 2141/2023/5 _tIntertax _w(IEF)55619 _x 0165-2826 _g v. 51, n. 5, May 2023, p. 397-413
942			_cART