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An opportunistic, and yet appropriate, revision of the source threshold for the twenty-first century tax treaties

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URI: http://hdl.handle.net/10016/22236
ISSN: 0165-2826
UXXI: AR/0000017626
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opportunistic_escribano_INTERTAX_2015.pdf (189.74 KB)
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2015
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Kluwer Law International
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The present paper aims to delve into one of the most thrilling debates set out by the Base Erosion and Profit Shifting (BEPS) Project (specifically Action 1): the reconsideration of the permanent establishment threshold.Without disregarding the fiscal interests that have undeniably boosted the reopening of the discussion, we prefer to question the appropriateness of the PE from a different perspective. First, we will analyse the theoretical principles that originally served to justify the PE threshold. Subsequently, we will demonstrate the obsolescence of the term &- as it currently stands &- as a result of the challenges posed by the so-called digital economy and in light of the aforementioned principles. Some proposals for the way forward will be briefly outlined.
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Derecho financiero y tributario, Tax
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Intertax (2015) Vol. 43, issue 1, pp. 6-13
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DDP - ADFT - Artículos de Revistas