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PERMANENT ESTABLISHMENT. THE CRISIS OF THE ARTICLE 5 OECD MC IN THE DIGITAL ECONOMY

PERMANENT ESTABLISHMENT. THE CRISIS OF THE ARTICLE 5 OECD MC IN THE DIGITAL ECONOMY

https://devfeature-collection.sl.nsw.gov.au/record/TN_cdi_doaj_primary_oai_doaj_org_article_f9e925aaaf0a47a6a2bc7bb08162bd50

PERMANENT ESTABLISHMENT. THE CRISIS OF THE ARTICLE 5 OECD MC IN THE DIGITAL ECONOMY

About this item

Full title

PERMANENT ESTABLISHMENT. THE CRISIS OF THE ARTICLE 5 OECD MC IN THE DIGITAL ECONOMY

Publisher

Instituto de Estudios Fiscales

Journal title

Crónica tributaria, 2021-09, Vol.180 (3), p.97-131

Language

English

Formats

Publication information

Publisher

Instituto de Estudios Fiscales

More information

Scope and Contents

Contents

The rise of the digital economy, breaking with business models that require a physical presence to develop their activities, has dislodged the traditional concept of permanent establishment set out in Article 5 OECD MC. In the light of the precept’s loopholes, large multinationals have engaged in abusive practices to relocate their profits, thus av...

Alternative Titles

Full title

PERMANENT ESTABLISHMENT. THE CRISIS OF THE ARTICLE 5 OECD MC IN THE DIGITAL ECONOMY

Authors, Artists and Contributors

Identifiers

Primary Identifiers

Record Identifier

TN_cdi_doaj_primary_oai_doaj_org_article_f9e925aaaf0a47a6a2bc7bb08162bd50

Permalink

https://devfeature-collection.sl.nsw.gov.au/record/TN_cdi_doaj_primary_oai_doaj_org_article_f9e925aaaf0a47a6a2bc7bb08162bd50

Other Identifiers

ISSN

2695-7566

E-ISSN

2695-7566

DOI

10.47092/CT.21.3.4

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