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| 999 |
_c150355 _d150355 |
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| 003 | ES-MaIEF | ||
| 005 | 20250227151810.0 | ||
| 007 | ta | ||
| 008 | 250227t2024 ne |||||o|||| 00| 0 eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
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| 100 |
_972354 _aNaniwadekar, Mihir |
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| 245 | 1 | 0 |
_aAnalysing BEPS action 7 in the context of agency PEs _helectrónico _c Mihir Naniwadekar |
| 520 | _aThis article considers whether the revisions to the dependent agent permanent establishment (DAPE) provisions in the OECD Model Convention (as a result of BEPS Action 7) provide a framework for solving the problem of artificial avoidance of DAPE status. It argues that the ‘avoidance’ was not so much the use of artificial structures but the lack of guidance over the appropriate interpretational approach to be adopted in applying the provisions. Solving the problem then required redrafting them in order to provide substantial interpretative guidance on adopting a substance-based interpretational approach. An analysis of the redrafted provisions and an examination of the interpretational issues arising from them shows that the larger problem of avoidance of DAPE status is not truly addressed because they continue to privilege legal concepts rather than commercial concepts. The result is that the changes to Article 5(5) do effectively address the specific problem of commissionaires, but they fail to provide enough guidance to adjudicators to adopt a substance-based approach towards handling newer structures that will undoubtedly be devised by tax advisors.At the same time, the changes to Article 5(6) appear to draw some boundaries on the ability of multinational groups to avoid DAPE status; however, this is again not a solution that appears to be justified in principle. Ultimately, by adopting a patchwork of solutions to tackle specific problems, the BEPS rewrite may perhaps have missed an opportunity to clarify the underlying interpretative approach and cannot be truly said to have solved the problem of artificial avoidance of DAPE status at a more general level | ||
| 650 | 4 |
_963148 _aEROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS |
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| 650 | 4 |
_942622 _aESTABLECIMIENTO PERMANENTE |
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| 650 | 4 |
_969286 _aAGENTE DEPENDIENTE |
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| 773 | 0 |
_9173108 _oOP 2141/2024/1 _tIntertax _w(IEF)55619 _x 0165-2826 _g v. 52, n.1, enero 2024, p. 24-37 |
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| 856 | _yhttps://kluwerlawonline.com/api/Product/CitationPDFURL?file=Journals\TAXI\TAXI2024003.pdf | ||
| 942 | _cART | ||