Poder tributario y establecimiento permanente. Análisis de la reciente jurisprudencia española
The concept of permanent establishment plays an essential role for the State of source to tax business profits derived by a non-resident, particularly when a Double Tax Convention applies. The recent Spanish case law promotes a controversial opinion that expands the concept to Spanish subsidiaries....
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| Format: | Article |
| Language: | Spanish |
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2015
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| Online Access: | https://dialnet.unirioja.es/servlet/oaiart?codigo=5002033 |
| Source: | Revista Auctoritas Prudentium, ISSN 2305-9729, Nº. 12, 2015, pags. 5-17 |
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