Reflexiones sobre el convenio multilateral y su conexión con el ordenamiento jurídico peruano: el caso del establecimiento permanente

The fight against base erosion and profit shifting has been pointed out by the OECD as a problem that requires a coordinated response among the various jurisdictions around the world. As a proposed solution, the OECD has promoted the Multilateral Convention, as the instrument that collects the...

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Bibliographic Details
Main Authors: García Santos, Frank Fermín, Riveros Vélez, Jeff Anders
Format: Article
Language:Spanish
Published: 2019
Subjects:
convenio multilateral
convenios de doble imposición
interpretación
establecimiento permanente
agente
Multilateral Instrument
double tax agreements
interpretation
permanent establishment
agent
Online Access:https://dialnet.unirioja.es/servlet/oaiart?codigo=7622483
Source:THEMIS: Revista de Derecho, ISSN 2410-9592, Nº. 76, 2019 (Ejemplar dedicado a: Derecho Tributario), pags. 161-179
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Reflexiones sobre el convenio multilateral y su conexión con el ordenamiento jurídico peruano: el caso del establecimiento permanente
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