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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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dc.affiliation.areaUC3M. Área de Derecho Financieroes
dc.affiliation.dptoUC3M. Departamento de Derecho Público del Estadoes
dc.contributor.authorEscribano, Eva
dc.date.accessioned2016-02-03T09:30:58Z
dc.date.available2016-02-03T09:30:58Z
dc.date.issued2015
dc.description.abstractThe 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.sponsorshipThis research is integrated within the R+D Project DER2013-47912-P (‘Rethinking the structure and concepts of international tax law’)en
dc.format.extent8
dc.format.mimetypeapplication/pdf
dc.identifier.bibliographicCitationIntertax (2015) Vol. 43, issue 1, pp. 6-13
dc.identifier.issn0165-2826
dc.identifier.publicationfirstpage6
dc.identifier.publicationissue1
dc.identifier.publicationlastpage13
dc.identifier.publicationtitleIntertaxes
dc.identifier.publicationvolume43
dc.identifier.urihttps://hdl.handle.net/10016/22236
dc.identifier.uxxiAR/0000017626
dc.language.isoeng
dc.publisherKluwer Law Internationalen
dc.relation.projectIDGobierno de España. DER2013-47912-P
dc.relation.publisherversionhttp://www.kluwerlawonline.com/document.php?id=TAXI2015002
dc.rights© 2015 Kluwer Law International BV, The Netherlandsen
dc.rights.accessRightsopen access
dc.subject.ecienciaDerechoes
dc.subject.otherDerecho financiero y tributarioes
dc.subject.otherTaxes
dc.titleAn opportunistic, and yet appropriate, revision of the source threshold for the twenty-first century tax treatiesen
dc.typeresearch article*
dc.type.hasVersionVoR*
dspace.entity.typePublication
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