PERMANENT ESTABLISHMENT. THE CRISIS OF THE ARTICLE 5 OECD MC IN THE DIGITAL ECONOMY
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 ab...
| Main Author: | |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Instituto de Estudios Fiscales
2021-09-01
|
| Series: | Crónica Tributaria |
| Subjects: | |
| Online Access: | https://www.ief.es/vdocs/publicaciones/1/180/4.pdf |