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

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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.identifier.bibliographicCitation Intertax (2015) Vol. 43, issue 1, pp. 6-13
dc.identifier.issn 0165-2826
dc.identifier.uri http://hdl.handle.net/10016/22236
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.
dc.description.sponsorship This research is integrated within the R+D Project DER2013-47912-P (‘Rethinking the structure and concepts of international tax law’)
dc.format.extent 8
dc.format.mimetype application/pdf
dc.language.iso eng
dc.publisher Kluwer Law International
dc.rights © 2015 Kluwer Law International BV, The Netherlands
dc.subject.other Derecho financiero y tributario
dc.subject.other Tax
dc.title An opportunistic, and yet appropriate, revision of the source threshold for the twenty-first century tax treaties
dc.type article
dc.relation.publisherversion http://www.kluwerlawonline.com/document.php?id=TAXI2015002
dc.subject.eciencia Derecho
dc.rights.accessRights openAccess
dc.relation.projectID Gobierno de España. DER2013-47912-P
dc.type.version publishedVersion
dc.identifier.publicationfirstpage 6
dc.identifier.publicationissue 1
dc.identifier.publicationlastpage 13
dc.identifier.publicationtitle Intertax
dc.identifier.publicationvolume 43
dc.identifier.uxxi AR/0000017626
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