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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Author / Creator
Publisher
Instituto de Estudios Fiscales
Journal title
Language
English
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Publisher
Instituto de Estudios Fiscales
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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
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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
