SciELO - Scientific Electronic Library Online

 
 número22Las licencias no automáticas de importación en el marco del Mercosur:: Un comentario al primer laudo arbitralProceso por aceptación de decreto:: El nuevo monitorio penal índice de autoresíndice de materiabúsqueda de artículos
Home Pagelista alfabética de revistas  

Servicios Personalizados

Articulo

Indicadores

Links relacionados

  • No hay articulos similaresSimilares en SciELO

Compartir


Iuris Tantum Revista Boliviana de Derecho

versión impresa ISSN 2070-8157

Resumen

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.

Palabras clave : Permanent Establishment; art. 5 OECD MC; general clause; dependent agent and independent agent..

        · resumen en Español     · texto en Español     · Español ( pdf )

 

Creative Commons License All the contents of this journal, except where otherwise noted, is licensed under a Creative Commons Attribution License