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
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Publisher
Instituto de Estudios Fiscales
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Language
English
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Instituto de Estudios Fiscales
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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...
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Full title
PERMANENT ESTABLISHMENT. THE CRISIS OF THE ARTICLE 5 OECD MC IN THE DIGITAL ECONOMY
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TN_cdi_doaj_primary_oai_doaj_org_article_f9e925aaaf0a47a6a2bc7bb08162bd50
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https://devfeature-collection.sl.nsw.gov.au/record/TN_cdi_doaj_primary_oai_doaj_org_article_f9e925aaaf0a47a6a2bc7bb08162bd50
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ISSN
2695-7566
E-ISSN
2695-7566
DOI
10.47092/CT.21.3.4