Publication: An opportunistic, and yet appropriate, revision of the source threshold for the twenty-first century tax treaties
dc.affiliation.area | UC3M. Área de Derecho Financiero | es |
dc.affiliation.dpto | UC3M. Departamento de Derecho Público del Estado | es |
dc.contributor.author | Escribano, Eva | |
dc.date.accessioned | 2016-02-03T09:30:58Z | |
dc.date.available | 2016-02-03T09:30:58Z | |
dc.date.issued | 2015 | |
dc.description.abstract | 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. | en |
dc.description.sponsorship | This research is integrated within the R+D Project DER2013-47912-P (‘Rethinking the structure and concepts of international tax law’) | en |
dc.format.extent | 8 | |
dc.format.mimetype | application/pdf | |
dc.identifier.bibliographicCitation | Intertax (2015) Vol. 43, issue 1, pp. 6-13 | |
dc.identifier.issn | 0165-2826 | |
dc.identifier.publicationfirstpage | 6 | |
dc.identifier.publicationissue | 1 | |
dc.identifier.publicationlastpage | 13 | |
dc.identifier.publicationtitle | Intertax | es |
dc.identifier.publicationvolume | 43 | |
dc.identifier.uri | https://hdl.handle.net/10016/22236 | |
dc.identifier.uxxi | AR/0000017626 | |
dc.language.iso | eng | |
dc.publisher | Kluwer Law International | en |
dc.relation.projectID | Gobierno de España. DER2013-47912-P | |
dc.relation.publisherversion | http://www.kluwerlawonline.com/document.php?id=TAXI2015002 | |
dc.rights | © 2015 Kluwer Law International BV, The Netherlands | en |
dc.rights.accessRights | open access | |
dc.subject.eciencia | Derecho | es |
dc.subject.other | Derecho financiero y tributario | es |
dc.subject.other | Tax | es |
dc.title | An opportunistic, and yet appropriate, revision of the source threshold for the twenty-first century tax treaties | en |
dc.type | research article | * |
dc.type.hasVersion | VoR | * |
dspace.entity.type | Publication |
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