Services on Demand
Journal
Article
Indicators
- Cited by SciELO
- Access statistics
Related links
- Similars in SciELO
Share
Iuris Tantum Revista Boliviana de Derecho
Print version ISSN 2070-8157
Abstract
PEDROSA LOPEZ, José Carlos. The general clause of permanent establishment, the distinction between dependent and independent agent on the article 5 OECD mc and the controversial legal status of commissionaire. Rev. Bol. Der. [online]. 2016, n.22, pp.270-288. ISSN 2070-8157.
Abstract: Since its inception, the permanent establishment has been one of the most fundamental features in the context of international taxation.This paper, after giving an overview of its historical background, analyses the main elements of its general clause and gives a substantial interpretation of the agent PE clause. It also clarifies both the dependent and the independent agent. Furthermore, it points out the controversy regarding the uncertain legal status of the commissionaire.
Keywords : Permanent Establishment; art. 5 OECD MC; general clause; dependent agent and independent agent..